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Category: Georgia

Georgia Driver Education Credit

This is a credit for an amount paid for a dependent minor child for a successfully completed course of driver education at a private training school licensed by the Department of Driver Services under Chapter 13 of Title 43, "The Driver Training School License Act." The amount of the credit is equal to $150.00 or the actual amount paid, whichever is less. A private driver training school is one that primarily engages in offering driving instruction. Note: This does not include schools owned or operated by local, state, or federal governments. An amount paid for a completed course of driver education to a private or public high school does not qualify for this credit.

A completed course of driver education includes additional courses offered by private driving training schools such as defensive driver education. This tax credit is only allowed once for each dependent minor child of the taxpayer. The amount of the tax credit cannot exceed the taxpayer's income tax liability. The credit is not allowed with respect to any driver education expenses either deducted or subtracted by the taxpayer to arrive at Georgia Net Taxable Income or with respect to any driver expenses for which amounts were excluded from Georgia Net Taxable Income. Any unused credit cannot be carried forward to any succeeding years' tax liability and cannot be carried back to any prior year's tax liability.

To enter this credit into your TaxSlayer return, please go into the State Section >> Edit >> Enter Myself >> Credits >> Credits from IND CR >> Driver Education Credit.