On April 17, 2025, Governor Kemp signed House Bill 112 allowing for $1 billion in one-time surplus payments of up to $500 per household.
How do I qualify?
To qualify for the refund, taxpayers must have filed their 2023 and 2024 returns on time (including any extension granted).
Dependents and nonresident aliens do not qualify for the refund.
Do part-year or nonresidents qualify for the refund?
Per the Department of Revenue, "Part-year and nonresident filers who file Georgia individual tax returns for both years (2023 and 2024) will be eligible for a proportional refund equal to the maximum amounts based on filing status multiplied by the share of their income taxable in Georgia."
How much is the refund?
HB 112 allows Georgia taxpayers to receive a refund worth some their Tax Year 2023 income taxes due. In 2023, the Georgia General Assembly passed and Governor Kemp signed legislation allowing for an additional refund of income taxes from tax year 2021 because the State of Georgia experienced a revenue surplus. The Governor and General Assembly took similar action in 2022 by providing a refund of Tax Year 2020 taxes to eligible Georgia filers.
- Single Filers- Up to $250
- Head of Household filers- Up to $375
- Married Filing Joint filers- Up to $500
How do I determine how much I will receive?
Please refer to your 2023 Form 500, the amount is based on your tax liability listed on line 16.
If you filed using Form 500EZ, the amount will be based on your tax liability listed on line 4.
Tax liability is the amount of tax owed on the return before credit for any withholding, tax credits, or other tax payments. Remember, you will not receive more than the maximums listed above.
How will I receive my refund?
The GA Department of Revenue will base the delivery method off the refund instructions on your 2024 return.
When will I receive my refund?
The GA Department of Revenue will begin issuing the surplus refunds in late May/early June, 2025.
Can I track the surplus refund?
Yes, according to Georgia's Department of Revenue "Georgia taxpayers will also have the ability to check the status of this special tax refund via an additional tool on the DOR website, expected to launch in the coming weeks."
Is my refund subject to offset?
Yes. The refunds are subject to offset first against any existing liabilities owed to the state, debt collection or payment sowed to the state (e.g. Child Support).
Do I have to report this as income on my 2025 return?
House Bill 112 refunds are not taxable for Georgia individual income tax purposes but may be federally taxable.