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Instructions for Preparing
Notice of Intent
The Notice of Intent (NOI) is provided to assist businesses which are expanding or locating in
the state and whose county tier is reclassified or census tract area is removed from the Less
Developed Census Tract listing. Timely filing of the NOI will allow a business to continue to
claim the tier or census tract classification in effect for the year prior to the year the NOI is filed.
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Please note that the NOI must be filed with DCA no later than March 31 after the rankings are
released in order to continue to claim the prior year ranking. (i.e., to preserve the 2022 ranking,
the NOI must be filed with DCA no later than March 31, 2023.)
Line 1 – Enter the name of the taxpayer creating jobs.
Line 2 – Mailing address to which accepted Notice of Intent should be returned.
Line 3 – Location address(es) in Georgia where jobs will be created.
Line 4 – County or counties in Georgia where jobs will be created. Please note that multiple
counties may be listed on the same form as long as they are all within the same tier. Different
county tier locations must be listed on separate forms.
Line 5 – This number should reflect the number of proposed new, full-time jobs that the
taxpayer will create over the next three (3) years and should at least equal the tier threshold
required. (Note that the minimum job threshold must be met in a single tax year and that new,
full-time jobs must conform to the applicable definitions found in the Job Tax Credit
Regulations.)
Line 6 –The years listed should reflect the three (3) years of job creation for which the notice is
submitted, not to exceed five (5) years from the submission date.
Line 7 – List the most appropriate NAICS Code for the type of operation where jobs will be
created and briefly describe the type of operation at the location where the jobs will be created.
Complete only one to preserve the proper designation of the specified location: (a) to certify the
county tier OR (b) to certify the less developed census tract.
- For the county tier, fill in (a) with the name of the county and the tier number.
- For the less developed census tract, fill in (b) with the census tract number.
Please note that only (a) or (b) should be completed, depending upon whether the credit will be
claimed under the county tier designation or the less developed census tract designation.
Additional information on the Job Tax Credit Program and the Notice of Intent are available in
the program regulations available on DCA’s web site at:
https://www.dca.ga.gov/community-economic-development/incentive-programs/job-tax-credits
Rev. 1/2023 Appendix F
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