Frequently Asked Questions




1)      Who is eligible for the tax incentive?

A licensed Georgia Physician (either MD or DO) providing uncompensated community based training for medical, nurse practitioner, or physician assistant students matriculating at a Georgia program (public or private) for selected rotations.

2)      What types of student rotations count toward the qualifying hours?

  • Family Medicine
  • General Internal Medicine (inpatient and ambulatory)
  • General Pediatrics
  • OB/Gyn
  • Psychiatry
  • Emergency Medicine
  • General Surgery

3)      Will nurse practitioner preceptors or physician assistant preceptors be eligible for the program?

Only physicians (MD or DO) are currently eligible to receive the tax incentive.

4)      How will physicians register for the program?  do I need to re-register each year? *NOTE: physicians MUST register in order to participate.

Use the Preceptor Registration form on this site.  You only register once; however, name or address changes should be submitted through the registration form.

5)      I am a physician and have not precepted students before; how do I get started?

Please contact our office or your regional AHEC to indicate your interest in precepting students.

6)      How will student hours be counted?

A rotation is defined as 160 hours of community based clinical training.  It can be accrued from multiple programs, and hours do not have to occur within one student rotation.  Academic programs will input information at this web site on completed rotations.

7)     What type of documentation will I receive for my tax purposes?

Tax Deduction Certification letters will be issued by the Statewide AHEC Program Office by January 31 of each year for the last full calendar year.

8)  Can I carry over rotations into the next calendar year for eligibility?

No, all rotations must be used in the year earned.  If you supported 12 rotations in 2017 you would receive a $10,000 deduction for 2017 but would not be able to "carry over" the remaining two rotations into the next year.

9)  If my partner(s) precept part of the time but I do the majority of the supervision, must I divide the earned deduction with them?

You can choose from several options: claim the rotation fully; alternate claiming rotations with your partner; each claim a percentage of the hours earned.  However, the student's academic program must list your contribution in one of these ways.

10)  If my practice receives financial support from a program, does that disqualify me from claiming the deduction?

Only if you *personally* receive direct compensation from a program would you be disqualified.

11)  Is there an income phaseout or threshold for the deduction?


12) If I precept two medical students simultaneously, do both rotations count?

Yes, each individual student rotation will be counted.

13) If a student only needs 80 hours (as do some NPs for a particular experience), will that count as a full rotation if I precepted them the entire time?

The legislation defines an eligible rotation as 160 hours.  For this example, the preceptor would need to provide two rotations that would total 160 hours to qualify for one deduction.

14) How do you determine who gets the tax deduction?

Each Georgia medical, nurse practitioner, and physician assistant program will be responsible for submitting all community based physician preceptors' names, addresses, and hours precepted to the Statewide AHEC Network Program Office.  The Office will maintain the master list and credit hours provided for each physician name provided.

15) If a nurse practitioner or physician assistant employed by the supervising physician provided the training for a rotation, can the supervising physician be eligible for the program and claim the deduction?

Yes.  Regardless of who is physically doing the supervising, the physician would be eligible.


1) Will programs be required to report students' personal information?

No, the only student data reported will be first/last name, type and date of completed rotation and number of hours.

2) How do I report completed rotations by our students?

Programs are issued a secure log-in ID and password to submit rotation data directly into the PTIP system.

3) Can educational institutions register their physician preceptors?

At this time we would like physicians to register themselves, rather than asking a program to do so for them.


Tax Preparers

1) What documentation will be provided for tax purposes?

Department of Revenue language will be included in the yearly Tax Manuals for Georgia.  Tax Deduction Certification letters will be issued by the Statewide AHEC Network Program Office by January 31 of each year for the last full calendar year.

2) Does the deduction count under the physician's Social Security Number or the practice tax ID number?

The deduction applies *only* to the physician's Social Security number. 

3) Is there a line item designated for the deduction on tax forms?

There is no specific place for the deduction.  This would be calculated and applied as any other deduction.