The Georgia surplus tax refund authorized by House Bill 1000, signed by Governor Brian Kemp on March 20, 2026, pays up to $250 for single filers, $375 for head of household filers, and $500 for married couples filing jointly. Payments began going out in early May 2026 and are issued automatically to residents who filed their 2024 and 2025 Georgia income tax returns on time. There is no application.
Who Qualifies
Three things determine eligibility. First, you must have filed Georgia individual income tax returns for both tax year 2024 and tax year 2025 by their deadlines. The 2024 return was due April 15, 2025 (or October 15, 2025 with an extension), and the 2025 return was due April 15, 2026 (or October 15, 2026 with an extension).1Georgia Department of Revenue. Georgia Surplus Tax Refund
Second, you must have had a Georgia income tax liability for tax year 2024. Liability is what you owed before subtracting withholding or estimated payments. If your 2024 liability was zero after deductions and credits, you won’t receive anything, because the program returns taxes people actually paid.1Georgia Department of Revenue. Georgia Surplus Tax Refund
Third, you cannot owe money to the Georgia Department of Revenue. An outstanding state tax debt disqualifies you.2Governor Brian P. Kemp Office of the Governor. Gov. Kemp: Special Tax Refunds Begin Issuing
One boundary worth flagging: if you were claimed as a dependent on someone else’s 2024 return and didn’t earn income that year, you don’t qualify. A dependent who earned income, filed a Georgia return, and had liability may still receive a refund.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
How Much You’ll Actually Get
The amount you receive depends on the filing status you used on your 2024 Georgia return:1Georgia Department of Revenue. Georgia Surplus Tax Refund
- Single or married filing separately: up to $250
- Head of household: up to $375
- Married filing jointly: up to $500
Those are ceilings. Your refund is capped at whatever your 2024 Georgia income tax liability was. If you filed single and owed $90 in Georgia tax that year, your refund is $90, not $250. The Department pulls this figure from Line 16 of your 2024 Form 500.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Part-year residents and nonresidents who filed Georgia returns for both years receive a prorated amount. The Department multiplies the maximum for your filing status by the share of your income that was taxable in Georgia, using the ratio on your 2024 Form 500, Schedule 3, Line 9. If the prorated figure comes to less than $1.00, no refund is issued.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
How and When the Money Arrives
Refunds began being issued in early May 2026. The Department delivers the payment the same way it delivered your last tax refund. If you set up direct deposit on your most recently filed return, the money goes to that account. Otherwise, a paper check is mailed to the address on file.1Georgia Department of Revenue. Georgia Surplus Tax Refund
If you’ve moved since filing your 2024 return, update your address through the Georgia Tax Center at gtc.dor.ga.gov or by calling the Department of Revenue at 1-877-423-6711 before your check ships.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
When Your Refund Can Be Reduced or Withheld
Even if you meet every requirement, the state can apply your surplus refund to debts you owe. Delinquent state taxes and unpaid child support are the two most common offsets. When this happens, the agency that claimed the money sends you a notice, not the Department of Revenue.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
So if you check your status and see a smaller number than expected, an old balance is the likely reason before any calculation error.
Checking Your Status
The Department runs an online Surplus Tax Refund checker through the Georgia Tax Center at gtc.dor.ga.gov. You’ll need your Social Security Number and the Federal Adjusted Gross Income from your 2024 Georgia return (Form 500, Line 16, or Form 500EZ, Line 4).1Georgia Department of Revenue. Georgia Surplus Tax Refund
The system updates nightly. If you believe you’re eligible but the tool shows nothing, wait a few days and check again. Phone representatives see the same information the online tool shows, and lines are heavily congested during the rollout.1Georgia Department of Revenue. Georgia Surplus Tax Refund
Lost or Expired Paper Checks
If your paper check was lost, stolen, or expired before you deposited it, request a replacement by completing Form IA-81 (Replacement Check Request), available on the Department of Revenue website. There is no fee, but allow processing time for the reissued check to arrive.4Georgia Department of Revenue. IA-81 Replacement Check Request Form
Federal Tax Treatment
The IRS treats a state tax refund as potentially taxable on your federal return only if you itemized deductions and claimed a state income tax deduction in the year those taxes were paid. If you took the standard deduction that year, the surplus refund is generally not taxable federally.5Internal Revenue Service. Taxable Refunds, Credits or Offsets of State or Local Income Taxes If you did itemize, how much is taxable depends on whether the state tax deduction actually reduced your federal tax. Ask a tax professional if you’re not sure how this applies to you.
Watch for Scams
Surplus refund announcements attract fraud. The Georgia Department of Revenue will not call, text, or email you asking for personal information or a payment to release your refund. Anyone offering to speed things up or asking for your Social Security Number is running a scam. The only legitimate ways to check status are the Surplus Tax Refund checker at gtc.dor.ga.gov and the Department’s own line, 1-877-423-6711.1Georgia Department of Revenue. Georgia Surplus Tax Refund