The Georgia tax rebate authorized by HB 1000 returns up to $500 to eligible taxpayers based on their 2024 state income tax liability. You don’t need to apply. If you were a full-year Georgia resident in both 2024 and 2025, owed Georgia income tax for 2024, and filed both years’ returns on time, the Department of Revenue issues the payment automatically using the refund instructions on your most recent return.1Georgia Department of Revenue. Georgia Surplus Tax Refund
Who Qualifies
Three conditions all have to be met. You must have been a full-year Georgia resident in both 2024 and 2025. You must have had a Georgia income tax liability on your 2024 return. And you must have timely filed both your 2024 and 2025 Georgia individual income tax returns.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
If your 2024 Georgia tax came to zero after credits, there’s nothing for the state to refund. This catches many retirees and lower-income filers by surprise. The rebate can only return money you actually paid in.
Part-year residents and nonresidents who filed Georgia returns for both years get a proportional payment. The amount equals the maximum for your filing status multiplied by the share of your income that was taxable in Georgia.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
One exclusion to know about: taxpayers who filed with an Individual Taxpayer Identification Number (ITIN) on either the 2024 or 2025 return are not eligible.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
How Much You’ll Get
Your 2024 filing status sets the ceiling: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
These are caps, not flat payments. If your 2024 Georgia tax liability was lower than the cap, your rebate equals your actual liability. A married couple filing jointly whose 2024 Georgia tax was $320 receives $320, not $500.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
Filing Deadlines That Preserve Eligibility
Your 2024 Georgia return had to be filed by the April 15, 2025, deadline. Your 2025 return has to be filed by the April deadline as well, but an extension pushes your window to October 15, 2026.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
If you extended your 2025 return, expect a delay. The Department of Revenue can’t calculate your rebate until both returns are on file. Filing Form 500 or Form 500EZ through the Georgia Tax Center is the quickest route.3Georgia Department of Revenue. 500 Individual Income Tax Return
How and When You’ll Be Paid
The Department of Revenue uses the refund instructions on your most recent Georgia return.1Georgia Department of Revenue. Georgia Surplus Tax Refund If you provided direct deposit information, the money lands in that account. Otherwise, a paper check goes to the address on your most recent return. Changed banks since filing? The deposit can bounce back and require extra processing.
The Department began issuing HB 1000 rebates within six to eight weeks of the March 20, 2026, signing date.1Georgia Department of Revenue. Georgia Surplus Tax Refund High filing volume can stretch the timeline, especially for paper checks.
Updating Your Mailing Address
An outdated address is the most common reason paper checks go undelivered. Three ways to update:4Georgia Department of Revenue. Change Address on Tax Forms
- E-file your return; the system updates your address automatically.
- Log in to the Georgia Tax Center, open the “More…” tab, select “Manage Names & Addresses,” and edit under “Addresses.”
- On a paper return, check the box indicating your address has changed.
Lost or Expired Checks
If your paper check was lost, stolen, or expired before you could deposit it, request a replacement with Form IA-81 from the Department of Revenue website.5Georgia Department of Revenue. IA-81 Replacement Check Request Form
Checking Your Status
The Department of Revenue runs an online rebate status checker through the Georgia Tax Center. 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 Enter the AGI exactly as it appears on your filed return; even a rounding difference can trigger a mismatch.
When the State Keeps Part of Your Rebate
Georgia can intercept the payment to cover certain unpaid government debts. Delinquent state taxes, past-due child support, and unpaid court-ordered fines can all reduce or eliminate your rebate.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
If an offset happens, you should receive a notice from the agency that claimed the debt, explaining the amount and the obligation it was applied to. If you believe the offset was made in error, you can request a hearing to dispute it.
Does Federal Tax Apply?
It depends on how you filed the federal return for the year you paid the state taxes being refunded. If you took the standard deduction, the rebate is not taxable federally.6Internal Revenue Service. IRS Issues Guidance on State Tax Payments
If you itemized and deducted state income taxes, you may need to include the rebate in federal gross income, but only to the extent you actually received a tax benefit from that deduction. The $10,000 cap on the federal state and local tax deduction means many itemizers who couldn’t deduct the full amount of state tax they paid won’t owe anything extra either.6Internal Revenue Service. IRS Issues Guidance on State Tax Payments Most Georgia taxpayers won’t owe federal tax on this payment. Your tax software should handle the calculation if a Form 1099-G is issued.
Claiming the Rebate for Someone Who Has Died
If an eligible taxpayer has died, a surviving spouse or estate representative can claim the payment by filing Form GA-5347, the Deceased Taxpayer Refund Check Claim, available on the Department of Revenue website.7Georgia Department of Revenue. GA-5347 Deceased Taxpayer Refund Check Claim
Watch for Scams
The Georgia Department of Revenue has stated plainly that it will never contact you by text message, social media, or email to request personal or financial information about a surplus rebate. Official contact comes through the mail or through messages inside your Georgia Tax Center account. Any outside request for your Social Security number or bank details to “process” your rebate is a scam.