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Georgia Rural Physicians Credit

Georgia provides for a $5,000 tax credit for rural physicians. The tax credit may be claimed for not more than five years. There is no carryover or carry-back available.

Eligibility

The physician for a period of at least three years must have elapsed before the physician returns to work in a rural county. The physician must practice and reside in a rural county. The physician must be licensed to practice medicine in Georgia, primarily admit patients to a rural hospital, and practice in the fields of family practice, obstetrics and gynecology, pediatrics, internal medicine, or general surgery.

(Non)Refundable

Refundable. The credit cannot exceed the taxpayer?s income tax liability.

How To Claim

To claim this credit Form IND-CR should be enclosed with Form 500.