The Georgia Department of Revenue (“DOR”) is requiring taxpayers to file their Georgia income tax returns electronically in order to claim many state income tax credits, including the Qualified Rural Hospital Organization Expense (“QRHOE”) tax credit. This means that you may not claim the credit by filing your Georgia Form 500 on paper.
Georgia HEART 2023 Tax Filing Guidance
Note the following, per DOR regulation: A taxpayer claiming the qualified rural hospital organization expense tax credit, unless indicated otherwise by the Commissioner, must submit Form IT-QRHOE-TP2 with the taxpayer's Georgia tax return when the qualified rural hospital organization expense tax credit is claimed. An electronically filed Georgia income tax return that includes the software's electronic Form IT-QRHOE-TP2 satisfies this requirement.
Additional Information for Reference:
- 2023 Tips for Claiming the QRHOE Credit using TurboTax
- 2023 Tips for Claiming the QRHOE Credit using H&R Block
- DOR List of Approved Software Vendors (Click on a Vendor name to determine whether they support Georgia Tax Credits.)
- Blank Form IT-QRHOE-TP2
- Sample of Completed TP2 Form
- Sample 2023 Georgia Income Tax Return
If you need another copy of your IT-QRHOE-RHO1 Form, please email HEART at heart@georgiaheart.org.