Who Is Eligible for the Georgia Surplus Tax Refund?

The Georgia government has authorized a one-time tax refund for its citizens due to a significant state budget surplus. This initiative, outlined in House Bill 112, aims to return a portion of the collected tax revenue to eligible individuals. The refund is not an advance on future tax returns but a separate payment based on past tax obligations.

Determining Your Eligibility

To qualify for the surplus tax refund, you must have filed Georgia individual income tax returns for both the 2023 and 2024 tax years. These returns must be submitted by the standard deadline of May 1, 2025, or by October 15, 2025, if you have filed for a valid extension. This dual-year filing requirement ensures that the refund is directed toward individuals with a recent and consistent history of paying taxes in the state.

A central condition for eligibility is having a tax liability in the 2023 tax year. Your tax liability is the amount of tax you owed to the state before any credits were applied or withholding was taken into account. This figure can be found on your 2023 Georgia tax return, specifically on Form 500, Line 16, or Form 500EZ, Line 4. If this amount is zero or less, you will not be eligible for the surplus refund, even if you filed returns for both required years.

Individuals who were part-year residents or non-residents but earned taxable income in Georgia and filed the appropriate state tax returns are eligible for the refund. For taxpayers who are deceased, the refund may still be issued, typically to a surviving spouse or the estate, provided all other criteria were met before their passing. If you have outstanding debts with the state, such as back taxes or other obligations, your surplus refund will likely be used to offset these amounts before any payment is issued to you.

Calculating Your Refund Amount

The amount of your surplus tax refund is determined by a calculation based on your 2023 tax liability and your filing status. You will receive the lesser of your actual 2023 tax liability or a maximum amount set for your specific filing category.

For those who filed as Single or Married Filing Separately, the maximum refund is $250. If your filing status was Head of Household, the maximum amount increases to $375. Married couples who filed their taxes jointly are eligible for the highest maximum refund, which is $500.

If you are a single filer and your 2023 tax liability was $150, your refund will be $150 because it is less than the $250 maximum. If your tax liability as a single filer was $400, your refund would be capped at the $250 maximum. Similarly, a couple filing jointly with a tax liability of $600 would receive the maximum $500 refund, while a couple with a $300 liability would receive a $300 refund.

How and When to Expect Payment

No special action is required to receive the surplus tax refund, as the Georgia Department of Revenue will automatically process and issue the payments based on the tax returns you have already filed.

The state began issuing refunds in early June 2025, and the process is expected to continue over several weeks. For those who file their 2024 return by the May 1, 2025 deadline, the Department of Revenue advises allowing six to eight weeks for the refund to be issued. The method of payment will mirror how you received your most recent state tax refund. If you received your 2023 tax refund via direct deposit, the surplus payment will be sent to the same bank account. All other eligible taxpayers will receive a paper check mailed to the address on their latest tax return.

The Georgia Department of Revenue provides an online tool called “Where’s My Refund?”. To use the tool, you will need your Social Security Number or Individual Taxpayer Identification Number (ITIN) and the Federal Adjusted Gross Income amount from your 2023 Georgia tax return. The portal is updated nightly and provides the most current information available.