The Georgia income tax rebate authorized by House Bill 162 paid up to $250 for single filers, $375 for heads of household, and $500 for married couples filing jointly, provided you were a Georgia resident for 2021, owed state income tax that year, and filed both your 2021 and 2022 returns. Governor Brian Kemp signed the measure on March 15, 2023, directing more than $1 billion in surplus revenue back to taxpayers.1Governor Brian P. Kemp Office of the Governor. Gov. Kemp Signs State Income Tax Refund Bill
Who Qualified
Three conditions had to be met: Georgia residency for the 2021 tax year, a 2021 state tax liability greater than zero, and completed individual income tax returns for both 2021 and 2022.1Governor Brian P. Kemp Office of the Governor. Gov. Kemp Signs State Income Tax Refund Bill Tax liability is what you actually owed after credits and deductions. A return showing zero tax due after those adjustments did not qualify, no matter how timely it was filed.
The program covered individual filers only. Estates and trusts were excluded. Nonresidents were excluded. Anyone claimed as a dependent on another person’s return was excluded.
How Much You Were Supposed to Receive
The caps by filing status were:
- Single or married filing separately: up to $250
- Head of household: up to $375
- Married filing jointly: up to $500
Those are ceilings. Your actual payment was the lesser of that cap or your total 2021 Georgia income tax liability.1Governor Brian P. Kemp Office of the Governor. Gov. Kemp Signs State Income Tax Refund Bill A single filer who owed $150 got $150. A joint-filing couple with a liability of $500 or more got the full $500.
Filing Deadlines That Controlled Eligibility
The Department of Revenue needed both the 2021 and 2022 individual returns on file to verify eligibility and calculate the payment.1Governor Brian P. Kemp Office of the Governor. Gov. Kemp Signs State Income Tax Refund Bill The 2021 return established residency, status, and liability. The 2022 return confirmed the current address and bank details for delivery.
The regular filing deadline was April 18, 2023. Taxpayers with a valid extension had until October 16, 2023. Without both returns on file, the state had no way to verify eligibility.
When Payments Went Out
The Department of Revenue issued refunds within six to eight weeks after processing a taxpayer’s 2022 return. For returns filed by April 18, 2023, the state aimed to send most payments by July 1, 2023.1Governor Brian P. Kemp Office of the Governor. Gov. Kemp Signs State Income Tax Refund Bill Extension filers received theirs on the same six-to-eight-week schedule after processing.
Delivery followed what was on your most recent return. Direct deposit information on file sent the money electronically. If no bank details were available, or if the account was outdated, the state mailed a paper check to the address on the return. The Georgia Tax Center portal let taxpayers check payment status.
If Your Check Never Arrived or Expired
If a paper check was lost, stolen, or went uncashed long enough to expire, the Department of Revenue handles replacements through Form IA-81, the Replacement Check Request Form, available as a PDF on the agency’s website.2Georgia Department of Revenue. IA-81 Replacement Check Request Form After enough time passes without a check being cashed, the funds may be transferred to Georgia’s Unclaimed Property Program, where you can search for and claim them separately.
Federal Tax Treatment
Whether the rebate had to be reported on your federal return depended on your situation. In early 2023, the IRS said residents of states issuing special refunds or rebates generally did not need to include those payments as federal taxable income if they took the standard deduction on their 2022 federal return. Taxpayers who itemized and claimed a state tax benefit in a prior year may have had a different result. If you are unsure how the payment affected your federal return, a tax professional or the IRS website can help clarify.