The Georgia surplus tax rebate is a one-time refund of excess state revenue, and the current round comes from HB 1000, which Governor Brian Kemp signed on March 20, 2026.1Georgia.gov. Gov. Kemp Signs State Income Tax Refund Bill If you filed your 2024 and 2025 Georgia individual income tax returns on time and owed state income tax, you should receive a payment automatically. There is no application.
Who Qualifies for the 2026 Rebate
To receive the HB 1000 rebate, you must have filed both your 2024 and 2025 Georgia individual income tax returns by April 15, 2025, or by October 15, 2025, if you were granted a filing extension. You also must have had a tax liability on your return. Filing a return that showed no Georgia tax owed, even if you filed on time, does not qualify you.2Georgia Department of Revenue. Georgia Surplus Tax Refund
How Much You Can Expect
Current rebate amounts for HB 1000 are posted by filing status on the Georgia Department of Revenue’s surplus tax refund page.2Georgia Department of Revenue. Georgia Surplus Tax Refund
One rule from the earlier Kemp rebates has carried through each round and is worth understanding: the posted amount is a maximum, not a guaranteed payment. Under HB 162 in 2023, the caps were $250 for single filers and married filing separately, $375 for head of household, and $500 for married filing jointly, but each refund was limited to the taxpayer’s actual Georgia income tax liability for the base year.1Georgia.gov. Gov. Kemp Signs State Income Tax Refund Bill If your liability after credits was $150, that was your refund. The rebate returns tax you paid; it is not a flat check to every filer.
How the Payment Reaches You
You do not need to submit anything. The Department of Revenue uses your existing tax records to process payments automatically once eligibility is confirmed. Delivery follows the refund instructions on your most recent return. If you set up direct deposit, the rebate goes to the same bank account. If you took a paper check or did not provide banking information, the rebate is mailed to your last known address.
Checking Your Status
You can check your HB 1000 payment through the Georgia Tax Center. The tool asks for your Social Security Number or Individual Taxpayer Identification Number and the Federal Adjusted Gross Income from your 2024 Georgia individual income tax return — Form 500, Line 16, or Form 500EZ, Line 4.2Georgia Department of Revenue. Georgia Surplus Tax Refund
You can also create a Georgia Tax Center account to get notifications when a refund is issued.3Georgia Department of Revenue. Check My Refund Status
If Your Rebate Is Reduced or Missing
Georgia law lets the Department of Revenue redirect your rebate to pay certain outstanding debts before it reaches you. This offset process can cover debts owed to the IRS, other state agencies, or the Department of Revenue itself. Common triggers are unpaid state income taxes, child support obligations through the Department of Human Services, and court-related debts through the Administrative Office of the Courts.4Georgia Department of Revenue. Refund Offsets to Other Agencies
If an offset applies, the state mails a notice to your last known address. You generally have 30 days from that notice to respond. When the debt is larger than the rebate, the whole payment is diverted and you receive nothing from that round.5Georgia Division of Family and Children Services. 4025 State Tax Offset
Do You Owe Federal Tax on the Rebate?
Most Georgia taxpayers do not need to report the surplus rebate as federal taxable income. The IRS has said most recipients of state tax refund payments do not have to include them on their federal returns.6Internal Revenue Service. IRS Issues Guidance on State Tax Payments
The exception is for taxpayers who itemized on their federal return and claimed a deduction for state income taxes in the year the rebate relates to. Under the tax benefit rule, part or all of the rebate can be taxable because you already received a federal break on those same state taxes. If you took the standard deduction, the rebate is generally not reportable. Georgia issues Form 1099-G for state tax refunds; review it when you prepare your federal return to determine whether any amount belongs on your return.7Internal Revenue Service. Instructions for Form 1099-G