The Georgia surplus tax refund under HB 1000 pays eligible full-year residents up to $250 if single or married filing separately, $375 for head of household, and $500 for married filing jointly, capped at your actual 2024 Georgia tax liability. Governor Brian Kemp signed the bill on March 20, 2026, and the Department of Revenue began issuing payments in early May 2026.1Department of Revenue. Special Tax Refunds Begin Issuing
How Much You Can Get
The maximum refund is tied to the filing status on your 2024 Georgia return:
- Single or married filing separately: up to $250
- Head of household: up to $375
- Married filing jointly: up to $500
Those figures are ceilings. Your actual payment is the lesser of the cap for your filing status or your total 2024 tax liability, meaning the tax you owed on the return before subtracting withholding, estimated payments, or credits. A single filer whose 2024 liability came to $200 receives $200, not $250.2Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Who Qualifies
You need to meet all four of these conditions:
- You were a full-year Georgia resident during both 2024 and 2025.
- You filed a Georgia individual income tax return for both Tax Year 2024 and Tax Year 2025 by the applicable deadline.
- You had a tax liability on your 2024 return.
- You do not owe the Georgia Department of Revenue.
The 2025 return is due on the standard April 15 date. If you filed a valid extension, you have until October 15, 2026, to submit it and still qualify. Both returns must be filed before the Department of Revenue will process your refund.2Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
There is no separate application. If you file both returns and meet the requirements, the refund is generated automatically.3Department of Revenue. Georgia Surplus Tax Refund
Part-Year and Nonresident Filers
Part-year residents and nonresidents who filed Georgia returns for both years can still receive a payment, but the amount is prorated. The Department of Revenue multiplies the maximum for your filing status by the share of your income that was taxable in Georgia. If the result is less than $1.00, no refund is issued.2Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Who Is Excluded
You are not eligible if you were claimed as a dependent on someone else’s 2024 return and had no income that year. Estates and trusts are excluded. And if your 2024 return showed zero tax liability after deductions and credits, there is nothing to refund, even if you filed both returns on time.2Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
When Payments Arrive
Refunds started going out in early May 2026, and processing generally takes six to eight weeks after your return is accepted. Delivery follows whatever method you selected on your return: direct deposit to the bank account on file, or a paper check mailed to your address if you did not provide bank information or the deposit is rejected.3Department of Revenue. Georgia Surplus Tax Refund
Checking Your Status
The Department of Revenue has an online surplus refund checker on its website. To use it you need your Social Security number or ITIN and the Federal Adjusted Gross Income from your 2024 Georgia return. That figure sits on Form 500, Line 16, or Form 500EZ, Line 4. The tool runs 24 hours a day.3Department of Revenue. Georgia Surplus Tax Refund
If You Owe Money, Your Refund Can Be Reduced
Georgia law allows the state to apply refunds to outstanding obligations. If you owe the IRS, another state agency, or the Georgia Department of Revenue itself, your surplus refund may be reduced or fully intercepted before you see any of it.4Department of Revenue. Refund Offsets to Other Agencies You can meet every eligibility rule and still receive nothing. If an offset happens, you should get a notice identifying the debt and the amount applied; disputes go to the agency listed on that notice.
Is the Refund Taxable on Your Federal Return?
It depends on how you filed federally for the prior year. If you took the standard deduction, the refund is not taxable at the federal level, and most Georgia filers fall into this category.5Internal Revenue Service. 1099 Information Returns (All Other)
If you itemized and deducted Georgia state income taxes on Schedule A, some or all of the refund may need to be reported as a recovery of a previously deducted amount. If the SALT cap kept you from deducting the full amount of state taxes you paid, part or all of the refund may still be excludable.6Internal Revenue Service. IRS Issues Guidance on State Tax Payments IRS Publication 525 has a worksheet for calculating how much you actually need to report.7Internal Revenue Service. Publication 525 (2025), Taxable and Nontaxable Income
Effect on SSI, SNAP, and Medicaid
Federal tax refunds received after January 1, 2010, are excluded from SSI resource calculations for 12 months.8Social Security Administration. Understanding Supplemental Security Income Resources SSA’s published guidance references federal refunds specifically, and whether a state surplus refund gets the same 12-month exclusion is less clear from those materials. If you receive SSI, spending or setting aside the money promptly and notifying your local Social Security office is the safest approach.
For SNAP and Medicaid, lump-sum tax refunds are generally excluded as income in the month received and treated as a resource the following month. Given the refund amounts involved, the practical risk is small, but if you are near a resource limit, keep records showing the deposit was a state tax refund in case your eligibility is questioned.
Watch Out for Scams
Every round of Georgia’s surplus refunds has drawn scammers. The Department of Revenue will not call, text, or email you asking for personal information or a payment to release your refund. You do not need to pay anyone to apply. The only legitimate place to check your status is the Georgia Tax Center at dor.georgia.gov.