The Georgia Kemp refund under House Bill 1000 returns up to $500 to eligible taxpayers from the state’s budget surplus. Governor Brian Kemp signed the bill on March 20, 2026, and the Department of Revenue began issuing payments roughly six to eight weeks later.1Office of the Governor of Georgia. Gov. Kemp Signs Major Tax Relief Bills for Hardworking Georgians2Georgia Department of Revenue. Georgia Surplus Tax Refund You don’t need to apply. If you qualify, the state uses the information already on your filed returns to send the money.
Who Qualifies
You qualify if you filed Georgia individual income tax returns for both tax year 2024 and tax year 2025 by their deadlines, and you had a tax liability for tax year 2024.2Georgia Department of Revenue. Georgia Surplus Tax Refund If your 2024 return showed zero liability after credits and deductions, no payment is coming.
Full-year residents who filed on time are automatically in the pool. Part-year residents and taxable nonresidents who filed Georgia returns for both years also qualify, with their refund prorated by the share of income taxable in Georgia.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Dependents are the group that most often gets this wrong. If someone claimed you as a dependent on their 2024 return and you had no income that year, you aren’t eligible for your own payment. Dependents who did earn income and filed their own return may still qualify.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Filing Deadlines You Had to Meet
Your 2024 return was due by April 15, 2025, or by October 15, 2025, with an extension. Your 2025 return is due by April 15, 2026, or by October 15, 2026, with an extension.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs Missing either filing disqualifies you. If your 2024 return was never filed, or was filed after the deadline passed, the window for this refund is closed.
How Much You’ll Get
The maximum refund depends on your 2024 filing status:2Georgia 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 caps. Your actual payment is limited to whatever your 2024 Georgia tax liability was. A Single filer who owed $200 in state tax for 2024 receives $200, not $250. A Single filer who owed $300 or more receives the full $250, because HB 1000 doesn’t pay above the cap.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
To see the number the state is working from, pull your 2024 Georgia Form 500 and look at Line 16. That’s your tax liability. The Department of Revenue reads this directly from your return.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
For part-year residents and taxable nonresidents, the Department multiplies the cap for your filing status by the Georgia-income ratio shown on your 2024 Form 500, Schedule 3, Line 9. A Single filer whose Georgia income was half of their total income would see up to $125 instead of $250.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
When and How the Payment Arrives
Refunds started going out about six to eight weeks after the March 20, 2026 signing.2Georgia Department of Revenue. Georgia Surplus Tax Refund Payment follows the refund instructions on your most recent return: direct deposit lands in the same bank account you used for your regular refund, and a mailed refund arrives as a paper check.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Payments process in batches, so timing varies by filer. If you filed your 2025 return on extension, your payment won’t process until that return is filed and accepted.
How to Check Your Status
Track the payment through the Georgia Tax Center’s “Where’s My Refund” tool. You’ll need your Social Security number, the tax year, and the expected refund amount.2Georgia Department of Revenue. Georgia Surplus Tax Refund If nothing shows up, the usual reason is that your return is still in the processing queue.
Debts That Can Reduce Your Refund
The surplus refund is subject to the same offset rules as a regular state refund. Delinquent Georgia taxes and past-due child support can be deducted from your payment, in part or in full.3Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs Georgia courts can also pull unpaid fines and fees through the Tax Refund Intercept Program.
If an offset reduces or wipes out your refund, the agency that claimed the debt should send you a notice. You can request a hearing if you believe the debt was applied in error.
Is the Refund Taxable Federally
If you took the standard deduction on your federal return for the year you paid the underlying Georgia taxes, the surplus refund is generally not federally taxable. That covers most Georgia filers.4Internal Revenue Service. IRS Issues Guidance on State Tax Payments
If you itemized and claimed an itemized deduction for state income taxes that produced a tax benefit, the surplus refund may need to be reported in federal gross income. Many itemizers hit the $10,000 cap on state and local tax deductions, which means they didn’t deduct every state tax dollar they paid. In those cases, the refund typically isn’t federally taxable either.4Internal Revenue Service. IRS Issues Guidance on State Tax Payments A quick check: if your Schedule A state tax deduction was capped at $10,000, the refund is unlikely to be taxable.
Watch for Scams
The Georgia Department of Revenue will not call, text, or email you to “verify” your refund. There is no application, no link to click, and no fee to pay. Anyone pressuring you to act immediately to secure the payment is running a scam. Check your status only through the Georgia Tax Center directly.