LAST NAME SUFFIX Special Program Code CREDIT

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1 (Rev. 09/02/15) 500 Page 1 (Approved software version) Fiscal Year Beginning 01/01/ Fiscal Year Ending 12/31/ 1. YOUR FIRST NAME MI GEORGE E LAST NAME SUFFIX Special Program Code CREDIT See IT-511 Tax Booklet SPOUSE'S FIRST NAME MI SPOUSE'S SOCIAL SECURITY NUMBER GEORGIA E DEPARTMENT USE ONLY LAST NAME CREDIT SUFFIX ADDRESS (NUMBER AND STREET or P.O. BOX) (Use 2nd address line for Apt, Suite or Building Number) SOUTH LEE STREET CHECK IF ADDRESS HAS CHANGED CITY (Please insert a space if the city has multiple names) STATE ZIP CODE AMERICUS GA UET Exception Attached (COUNTRY IF FOREIGN) Residency Status 4. Enter your Residency Status with the appropriate number ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FULL-YEAR RESIDENT PART-YEAR RESIDENT TO NONRESIDENT 5. Part-Year Residents and Nonresidents must omit Lines 9 thru 14 and use Schedule 3 of Form 500, page Filing Status Enter Filing Status with appropriate letter (See IT-511 Tax Booklet) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5. B A. Single B. Married filing joint C. Married filing separate (Spouse's social security number must be entered above) D. Head of Household or Qualifying Widow(er) Number of exemptions (Check appropriate box(es) and enter total in 6c.) 6a. Yourself X 6b. Spouse X 6c

2 500 Page 2 7a. Number of Dependents (Enter details on Line 7c. and DO NOT include yourself or your spouse) ~~~~~~~~~~~~ 7a. 1 7b. Add Lines 6c and 7a. Enter total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7b. 3 7c. Dependents (If you have more than 5 dependents, attach a list of additional dependents) First Name, MI. JOHN B Last Name CREDIT Social Security Number Relationship to You SON First Name, MI. Last Name Social Security Number Relationship to You First Name, MI. Last Name Social Security Number Relationship to You First Name, MI. Last Name Social Security Number Relationship to You First Name, MI. Last Name Social Security Number Relationship to You

3 500 Page 3 If amount on line 8, 9, 10, 13 or 15 is negative, use the minus sign (-). Example -3,45 Federal adjusted gross income (From Federal Form 1040, 1040A or 1040EZ) ~~~~~~~~~~~~~~~~~~~ (Do not use FEDERAL TAXABLE INCOME) If the amount on Line 8 is $40,000 or more, or your gross income is less than your W-2s you must enclose a copy of your Federal Form 1040 Pages 1 and Adjustments from Schedule 1 (See IT-511 Tax Booklet) ~~~~~~~~~~~~~~~~~~~~~~~~~ 10. Georgia adjusted gross income (Net total of Line 8 and Line 9) ~~~~~~~~~~~~~~~~~~~~~~ Standard Deduction (Do not use FEDERAL STANDARD DEDUCTION) ~~~~~~~~~~~~~~~~~~ (See IT-511 Tax Booklet) 11a. b. Self: 65 or over? Blind? Spouse: 65 or over? Blind? Total x 1,300= ~~~~~~~~~~~~~~~~~~~ c. Total Standard Deduction (Line 11a + Line 11b) ~~~~~~~~~~~~~~~~~~~~~~~~~~ Use EITHER Line 11c OR Line 12c (Do not write on both lines) 11b. 11c. 1 Total Itemized Deductions used in computing Federal Taxable Income. If you use itemized deductions, you must enclose Federal Schedule A a. Federal Itemized Deductions (Schedule A - Form 1040) ~~~~~~~~~~~~~~~~~~~~~~~ 12a b. Less adjustments: (See IT-511 Tax Booklet) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 12b. c. Georgia Total Itemized Deductions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 12c Subtract either Line 11c or Line 12c from Line 10; enter balance ~~~~~~~~~~~~~~~~~~~~~ a. Number on Line 6c. multiply by $2,700 for filing status A or D ~~~~~~~~~~~~~~~~~ 14a. OR multiply by $3,700 for filing status B or C b. Number on Line 7a. multiply by $3,000 ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 14b c. Add Lines 14a. and 14b. Enter total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 14c Georgia taxable income (Line 13 less Line 14c or Schedule 3, Line 14) ~~~~~~~~~~~~~~~~~ Tax (Use Tax Table in the IT-511 Tax Booklet) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Credits from Form 500, Page 6, Schedule 2, Summary Section, Line 3 (Enter total but not more than the amount on Line 16) ~~~~~~~~~~~~~~~~~~~~~~~~~ Balance (Line 16 less Line 17) if zero or less than zero, enter zero ~~~~~~~~~~~~~~~~~~~ Georgia Income Tax Withheld on Wages and 1099s ~~~~~~~~~~~~~~~~~~~~~~~~~ (Enter Tax Withheld Only and enclose W-2s and/or 1099s) Other Georgia Income Tax Withheld~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (Must enclose G2-A, G2-FL, G2-LP and/or G2-RP) CCH GA 004 T1 15

500 Page 4 21. Estimated tax for and Form IT-560 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 21.

4 500 Page Estimated tax for and Form IT-560 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total prepayment credits (Add Lines 19, 20 and 21) ~~~~~~~~~~~~~~~~~~~~~~~~ If Line 18 exceeds Line 22 enter BALANCE DUE STATE ~~~~~~~~~~~~~~~~~~~~~~ If Line 22 exceeds Line 18 enter OVERPAYMENT amount ~~~~~~~~~~~~~~~~~~~~~ Amount to be credited to 2016 ESTIMATED TAX ~~~~~~~~~~~~~~~~~~~~~~~~~ Georgia Wildlife Conservation Fund (No gift of less than $1.00) ~~~~~~~~~~~~~~~~~~ Georgia Fund for Children and Elderly (No gift of less than $1.00) ~~~~~~~~~~~~~~~~~ Georgia Cancer Research Fund (No gift of less than $1.00) ~~~~~~~~~~~~~~~~~~~~ 2 2 Georgia Land Conservation Program (No gift of less than $1.00) ~~~~~~~~~~~~~~~~~ Georgia National Guard Foundation (No gift of less than $1.00) ~~~~~~~~~~~~~~~~~~ Dog & Cat Sterilization Fund (No gift of less than $1.00) ~~~~~~~~~~~~~~~~~~~~~~ Saving the Cure Fund (No gift of less than $1.00) ~~~~~~~~~~~~~~~~~~~~~~~~~ 3 3 Realizing Educational Achievement Can Happen (REACH) Program (No gift of less than $1.00) ~~~ Form 500 UET (Estimated tax penalty) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (If you owe) Add Lines 23, 26 thru 34 MAKE CHECK PAYABLE TO GEORGIA DEPARTMENT OF REVENUE ~~~~~~~~~~~~~~ (If you are due a refund) Subtract the sum of Lines 25 thru 34 from Line 24 THIS IS YOUR REFUND ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ a. Direct Deposit (For U.S. Accounts Only) Type: Checking Savings Routing Number You can help eliminate $1Million of processing costs by choosing Direct Deposit. If you do not enter Direct Deposit information, a paper check will be issued. (PAYMENT) Account Number PROCESSING CENTER GEORGIA DEPARTMENT OF REVENUE PO BOX ATLANTA, GA (REFUND and NO BALANCE DUE) PROCESSING CENTER GEORGIA DEPARTMENT OF REVENUE PO BOX ATLANTA, GA ENCLOSE ALL ITEMS IN RETURN ENVELOPE. DO NOT STAPLE YOUR CHECK, W-2s, OTHER WITHHOLDING DOCUMENTS, OR TAX RETURN I/We declare under the penalties of perjury that I/we have examined this return (including accompanying schedules and statements) and to the best of my/our knowledge and belief, it is true, correct, and complete. If prepared by a person other than the taxpayer(s), this declaration is based on all information of which the preparer has knowledge. Georgia Public Revenue Code Section stipulates that taxes shall be paid in lawful money of the United States, free of any expense to the State of Georgia. PHONE NUMBER Taxpayer's Signature (Check box if deceased) DATE Spouse's Signature (Check box if deceased) Do you want to authorize DOR to discuss this return with the named preparer. Yes X DATE NAME OF PREPARER OTHER THAN TAXPAYER Signature of Preparer I authorize the to electronically notify me at the below address regarding any updates to my account(s) TAXPAYER'S ADDRESS PREPARER'S FEIN PREPARER'S SSN/PTIN PHONE NUMBER

5 500 Page 5 SCHEDULE 1 ADJUSTMENTS to INCOME BASED on GEORGIA LAW (See IT-511 Tax Booklet) ADDITIONS to INCOME 1. Interest on Non-Georgia Municipal and State Bonds ~~~~~~~~~~~~~~~~~~~~~~~~~~ 1. Lump Sum Distributions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4. Federal deduction for income attributable to domestic production activities ~~~~~~~~~~~~~~~~~~~ (IRC Section 199) Net operating loss carryover deducted on Federal return~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other (Specify) SEE STATEMENT 1 5. Total Additions (Enter sum of Lines 1-5 here) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ SUBTRACTION from INCOME 7. Retirement Income Exclusion (See IT-511Tax Booklet) a. Self: Date of Birth Date of Disability: Type of Disability: 7a. b. Spouse: Date of Birth Date of Disability: Type of Disability: 7b. Social Security Benefits (Taxable portion from Federal return) ~~~~~~~~~~~~~~~~~~~~~~ Path2College 529 Plan ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 10. Interest on United States Obligations (See IT-511 Tax Booklet) ~~~~~~~~~~~~~~~~~~~~~ Georgia Net Operating loss carryover from previous years (See IT-511 Tax Booklet) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other Adjustments (Specify) Adjustment Amount Adjustment Amount Adjustment Amount Adjustment Amount Total ~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1 Total Subtractions (Enter sum of Lines 7-12 here) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Net Adjustments (Line 6 less Line 13). Enter Net Total here and on Line 9 of Page 3 (+ or -) of Form 500 ~~~~~~~~~~~~~~~~~~~~

6 500 Page 6 SCHEDULE 2 CREDIT USAGE AND CARRYOVER See IT-511 Tax Booklet 1. Complete Form IND-CR if applicable and enter the total on Line 1 of the summary section below. A separate Schedule 2 must be completed for each non IND-CR Credit. Total Line 14 of each Schedule 2 and enter the total on Line 2 of the summary section below. The summary section should only be completed on the first Schedule The taxpayer must indicate which credits are being used for both the IND-CR and non IND-CR credits. If there is a credit eligible for carryover to, please complete the schedules even if the credit is not used in. 4. See the IT-511 Tax Booklet for a list of non IND-CR credit type codes. 5. See the relevant forms, statutes, and regulations to determine how the credit is allocated to the owners, to determine when carryovers expire, and to see if the credit is limited to a certain percentage of tax. If the credit for a particular non IND-CR credit code originated with more than one person or company, enter separate information on Lines 6 through 11 below. 7. The credit certificate number is issued for credits that are preapproved. If applicable, please enter the credit certificate number where indicated. Before the Line 15 and IND-CR carryovers are applied to next year, the amount must be reduced by any amounts elected to be applied to withholding in (for businesses only) and by any carryovers that have expired. Low Income Credit and Other State(s) Tax Credit have been moved to the IND-CR page 7. Summary of Credits Used 1. Credits used from IND-CR ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1. Total credits used from all non IND-CR credits (Total of Line 14 for each credit) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total credits used (Enter here and on Line 17, Page 3 of Form 500. This amount cannot exceed Line 16, Page 3 of Form 500) ~~~~~~~~~~~~~~~~~~~ Non IND-CR Credits For the credit generated this year, list the Company Name, ID number, Credit Certificate number, if applicable, and % of credit (purchased credits should also be included). If the credit originated with this taxpayer, enter this taxpayer's name and ID# below and 100% for the percentage. 4. Credit Type Code (Enter here and on Page 7) ~~~~~~~~~~~~~~~~~~~~~~~~~ Credit remaining from previous years (For businesses only, do not include amounts elected to be applied to withholding) ~~~~~~~~~~~~~~~~~~~~~ 5. COMPANY NAME CREDIT GENERATED IN 7. COMPANY NAME CREDIT GENERATED IN

7 500 Page 7 CREDIT TYPE CODE FROM PAGE 6, LINE SCHEDULE 2 CREDIT USAGE AND CARRYOVER (continued) COMPANY NAME CREDIT GENERATED IN COMPANY NAME CREDIT GENERATED IN 10. COMPANY NAME CREDIT GENERATED IN 11. COMPANY NAME CREDIT GENERATED IN 1 Total available credit for (sum of Lines 5 though 11) ~~~~~~~~~~~~ 1 1 Enter the amount of the credit sold (Conservation and Film Tax Credits) ~~~~ Credit Used in ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Potential carryover to 2016 (Line 12 less Lines 13 and 14) ~~~~~~~~~~~ 15. 0

8 500 Page 8 DO NOT USE LINES 9 THRU 14 OF PAGE 3 FORM 500 SCHEDULE 3 COMPUTATION OF GEORGIA TAXABLE INCOME FOR ONLY PART-YEAR RESIDENTS AND NONRESIDENTS. Income earned in another state as a Georgia resident is taxable but other state(s) tax credit may apply. See IT-511 Tax Booklet. FEDERAL INCOME AFTER GEORGIA ADJUSTMENT (COLUMN A) INCOME NOT TAXABLE TO GEORGIA (COLUMN B) GEORGIA INCOME (COLUMN C) 1. WAGES, SALARIES, TIPS, etc 1. WAGES, SALARIES, TIPS, etc 1. WAGES, SALARIES, TIPS, etc INTERESTS AND DIVIDENDS INTERESTS AND DIVIDENDS INTERESTS AND DIVIDENDS BUSINESS INCOME OR (LOSS) BUSINESS INCOME OR (LOSS) BUSINESS INCOME OR (LOSS) 4. OTHER INCOME OR (LOSS) 4. OTHER INCOME OR (LOSS) 4. OTHER INCOME OR (LOSS) 5. TOTAL INCOME: TOTAL LINES 1 THRU 4 5. TOTAL INCOME: TOTAL LINES 1 THRU 4 5. TOTAL INCOME: TOTAL LINES 1 THRU 4 TOTAL ADJUSTMENTS FROM FORM 1040 TOTAL ADJUSTMENTS FROM FORM 1040 TOTAL ADJUSTMENTS FROM FORM TOTAL ADJUSTMENTS FROM FORM 500, SCHEDULE 1, PAGE 5 7. TOTAL ADJUSTMENTS FROM FORM 500, SCHEDULE 1, PAGE 5 7. TOTAL ADJUSTMENTS FROM FORM 500, SCHEDULE 1, PAGE 5 ADJUSTED GROSS INCOME: LINE 5 PLUS OR MINUS LINES 6 AND 7 ADJUSTED GROSS INCOME: LINE 5 PLUS OR MINUS LINES 6 AND 7 ADJUSTED GROSS INCOME: LINE 5 PLUS OR MINUS LINES 6 AND 7 RATIO: Divide Line 8, Column C by Line 8, Column A. Enter percentage~~~~~ % Not to exceed 100% 10. Itemized or Standard Deduction (See IT-511 Tax Booklet) ~~~~~~ Personal Exemption from Form 500 (See IT-511 Tax Booklet) 11a. 11b. Number on Line 6c. multiply by $2,700 for filing status A or D OR multiply by $3,700 for filing status B or C ~~~ 11a. Number on Line 7a. multiplied by $3,000 ~~~~~~~~~~~~~~~ 11b. 11c. Add Lines 11a. and 11b. Enter total ~~~~~~~~~~~~~~~~~~~~~~ 11c. 1 Total Deductions and Exemptions: Add Lines 10 and 11c~~~~~~~~~~~~ Multiply Line 12 by Ratio on Line 9 and enter result ~~~~~~~~~~~~~~~ Georgia Taxable Income: Subtract Line 13 from Line 8, Column C Enter here and on Line 15, Page 3 of Form 500 ~~~~~~~~~~~~~~~~~ List the state(s) in which the income in Column B was earned and/or to which it was reported

9 GEORGE E. & GEORGIA E. CREDIT }}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ GA 500 ADJUSTMENTS TO INCOME - ADDITIONS STATEMENT 1 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} DESCRIPTION AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} QUALIFIED EDUCATION EXPENSE CREDIT ADJUSTMENT 2,500. }}}}}}}}}}}}}} TOTAL TO FORM 500, PAGE 5, SCHEDULE 1, LINE 6 2,500. ~~~~~~~~~~~~~~ STATEMENT(S) 1

Page 1 Georgia Form IT-QEE-TP2 (Last Rev. 9/13) Qualified Education Expense Credit Computation This form is the third step in the process of the income tax credit for qualified education expenses.

10 Page 1 Georgia Form IT-QEE-TP2 (Last Rev. 9/13) Qualified Education Expense Credit Computation This form is the third step in the process of the income tax credit for qualified education expenses. This form is completed by the taxpayer and attached to their income tax return when it is filed. This form is used to compute the income tax credit for qualified education expenses. FIRST NAME OR NAME OF ENTITY MI TAXPAYER IDENTIFICATION NUMBER GEORGE E DEPARTMENT USE ONLY LAST NAME IF INDIVIDUAL SUFFIX CREDIT CORPORATION INDIVIDUAL FILING SINGLE OR HEAD OF HOUSEHOLD X INDIVIDUAL FILING MARRIED JOINT RETURN INDIVIDUAL FILING MARRIED SEPARATE RETURN FIDUCIARY INDIVIDUAL MEMBER OF A LIMITED LIABILITY COMPANY SHAREHOLDER OF A S CORPORATION OR PARTNER IN A PARTNERSHIP If I deducted this amount from my Federal income, I added it back to my Georgia income tax. (If it was not, the credit cannot be claimed) I did not designate this amount for a particular individual. (If you did, the credit cannot be claimed) Did you receive the IT-QEE-SSO1 from the SSO? (If a paper return is filed, it must be attached to the return) X X X A. Individuals Fill in either A, B, or C 1. Total amount expended ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Fill in the pre-approved amount here from the form IT-QEE-TP1 that was returned to you by the Department ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tentative credit allowed before income tax liability limitation. The lesser of line 1 or 2 ~~~~~~~~~~ B. Individuals who are members of a Limited Liability Company, Shareholders of a Subchapter S Corporation or Partners in a Partnership 1. Total amount expended ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total amount approved ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Georgia Income from Taxpayer selected pass through entities ~~~~~~~~~~~ 4. Percentage Limitation ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6% 5. Multiply line 3 by line 4 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Credit allowed. Lesser of lines 1, 2, or 5 ~~~~~~~~~~~~~~~~~~~~~~

SAMPLE - INDIVIDUAL XXX-XX-XXXX XXX-XX-XXXX CHECK IF ADDRESS HAS CHANGED 2. (Spouse's social security number must be entered above)

SAMPLE - INDIVIDUAL XXX-XX-XXXX XXX-XX-XXXX CHECK IF ADDRESS HAS CHANGED 2. (Spouse's social security number must be entered above) SAMPLE - INDIVIDUAL Georgia Form 500 (Rev. 08/17/18) (Approved software version) Page 1 Fiscal Year Beginning 01/01/ Fiscal Year Ending 12/31/ YOUR DRIVER'S LICENSE/STATE ID YOUR FIRST NAME 1. MI JOHN