State Credit Name: Research and Development Tax Credit

Expiration Date: Indefinite

Who Can Apply? In general, taxpayers are eligible for the R&D Tax Credit if they have QREs as defined by IRC §41 in Georgia during the tax period.

Credit Carry Forward: Credits can be carried forward for up to 10 years.

About the Credit: The credit is calculated as 10% of QREs in excess of the base period. The base amount is calculated as current year gross receipts multiplied by either a) the average of the ratios of its aggregate QREs to GA gross receipts for the preceding 3 taxable years, or b) 30%, whichever is less.

Click here to find out if you qualify for the federal research tax credit.



Georgia State Incentives

R&D Tax Credit Training for GA CPAs

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R&D Tax Credit Training for GA CFPs

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Why Swanson Reed

We provide full, hands-on support from start to finish.

Are You Eligible?

Take our eligibility wizard to find out if you qualify for a tax credit.

Calculate Your Benefit

Use our quick calculator to determine your R&D tax credit benefit.

Know Your Deadline

 Never miss a deadline again with our R&D Tax Credit filing deadline calculator.

For Accountants

 Take advantage of our extensive database of videos, case law and recent news.

Industry Case Studies

 Find out the qualifying R&D activities specific to your industry.

Contact Us

Contact your local Swanson Reed office to speak with a representative in your area today. 

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