RESOURCES

Georgia Dept. of
Education

Georgia Department of Education site where additional information regarding the Georgia Private School Tax Credit program can be found:

Georgia Department of Education

Current List of Participating SSOs

SSO Scholarship Cap for 2026

Georgia Laws Regarding SSOs

GA DOE FAQs

Georgia Dept. of
Revenue

Georgia Department of Revenue site where additional information regarding the QEE Tax Credit can be found:

Georgia Department of Revenue

Georgia Tax Center

Tax Credit Cap Status

Calendar Year QEE Tax Credit Reports

SSO Audit Reports

Income Tax Regulation for QEE Tax Credit - Rule 560-7-8-.47

QEE Tax Credit
Legislation

Legislation that governs Georgia’s Qualified Education Expense Tax Credit program:

Georgia House Bill 1133 (2008)

Georgia House Bill 325 (2011)

Georgia House Bill 283 (2013) - pages 28-35

Georgia House Bill 217 (2018)

Georgia House Bill 517 (2022)

Documents

Pay it Forward Scholarships - 501(c)3 certification

Pay it Forward Scholarships - Brochure

IRS 1040 Form - Sample of the tax document a parent is required to upload to submit a scholarship application, and where to find the amount to enter as adjusted gross income (Line 11).

IRS 1040 Form | Schedule 1 - Sample of where to find the amount to enter as business income for scholarship application (Line 3).

Sample Georgia Form IT-QEE-TP1 - Also known as the Approval Letter; mailed to taxpayers from the Georgia Department of Revenue; also accessible via the taxpayer’s Georgia Tax Center account

Sample Georgia Form IT-QEE-SSO1 - Also known as your receipt of donation; provided to taxpayers by the SSO of choice. PIFS sends these out in January of each year for the previous year’s tax credits.

Sample Georgia Form IT-QEE-TP2 - Form that the taxpayer will complete as they are preparing the GA 500 form. Most tax software includes this form as part of the process of claiming this credit.

SSO Low-Performing School Criteria

Based on 2024-2025 CCRPI scores, schools with the following scores are “low-performing schools” for the purposes of this law (Updated January 12, 2026):

  • Elementary Schools:

    • 2024-2025 CCRPI score of 66 or less

  • Middle Schools:

    • 2024-2025 CCRPI score of 65.4 or less

  • High Schools:

    • 2024-2025 CCRPI score of 65.7 or less

Governor’s Office of Student Achievement

Find Your School’s CCRPI Score

How to find what school your child is zoned to attend:
Use the Georgia Hometown Locator Address Research tool. Enter your home address to view the school your child is zoned to attend, according to public records. Please be advised that the following documentation will be requested to verify eligibility under this criterion:

  • Parents’ driver’s license

  • Proof of residency

  • NOTE: All documents must match the parent’s name(s) and the address provided on the child’s scholarship application