On March 23rd, 2022, Governor Kemp signed House Bill1302 providing a tax refund to eligible Georgia taxpayers.
How do I qualify?
To qualify for the refund, taxpayers must have filed a 2020 return AND file a 2021 return by the filing deadline (including extension). If you already filed your 2021 return, you do not need to do anything further.
You must have owed taxes to Georgia on your 2020 state return to qualify. Those who received a refund from Georgia in 2020 do not qualify.
Dependents and nonresident aliens do not qualify for the refund.
Do part-year or nonresidents qualify for the refund?
Yes, you may qualify for a refund if you were a nonresident or part-year resident. However, the amount will be pro-rated based on tax liabilities.
How much is the refund?
If you filed a Form 500, the amount will be based on your 2020 tax liability listed on line 16. If you filed using Form 500EZ, the amount will be based on your 2020 tax liability listed on line 4. The refund is the lesser of the tax liability on the 2020 return or:
- Single Filers- Up to $250
- Head of Household filers- Up to $375
- Married Filing Joint filers- Up to $500
How will I receive my refund?
The GA Department of Revenue will automatically send the refund to your designated bank account or by check if you did not receive your most recent refund by direct deposit to a designated bank account.
When will I receive my refund?
The GA Department of Revenue will attempt to include the refund along with the tax refund for filing the 2021 return. For taxpayers whose 2021 returns have already been processed, the Department of Revenue will issue a separate refund.
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 2022 return?
No. This is not considered taxable income for 2022 on your GA return.