Form IT-CR Fillable Form IT-CR Georgia Non-Resident Composite Tax Return (rev. 7/13)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

A partnership S Corporation or Limited Liability Company may elect to pay the recapture of the low income housing credit for its A schedule should also be attached which lists the member s name ID number and amount of credits recaptured The payment on the In the event there is no composite tax due the total recaptured credits should be put on Line 1 IT CR shall relieve the member from reporting and paying the recaptured credits on the member s income tax return The same rules Low Income Housing Credit Recapture members on Form IT CR on Line 1 of the Form IT CR for the year of recapture recaptured credits regarding penalties (including the underestimated tax penalty) and interest that apply to normal composite tax shall apply to the This may be done for nonresident members as well as resident members Such recaptured credits shall be added to the composite tax