Georgia’s $250 surplus refund is being paid under HB 1000, which Governor Brian Kemp signed on March 20, 2026. The Department of Revenue began issuing payments roughly six to eight weeks after that date and is sending them on a rolling basis.1Georgia Department of Revenue. Georgia Surplus Tax Refund The $250 figure is the cap for single filers and those married filing separately. Head-of-household filers can receive up to $375, and married couples filing jointly up to $500. Your actual payment depends on your 2024 Georgia tax liability and your filing status.
When Payments Arrive and Why Yours May Be Later
The Department of Revenue said it would begin issuing refunds within six to eight weeks of the March 20, 2026, signing.1Georgia Department of Revenue. Georgia Surplus Tax Refund Payments do not go out to everyone at once. Seeing a coworker or neighbor get paid first does not mean something is wrong with yours.
You do not need to apply. If you already filed your 2025 Georgia return and received your regular refund, the surplus payment goes automatically to the same bank account or mailing address.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs If you filed an extension and plan to submit your 2025 return closer to October 15, 2026, expect a longer wait. The payment will not be triggered until both your 2024 and 2025 returns are processed.
Who Qualifies
You qualify if you were a full-year Georgia resident for both 2024 and 2025 and filed timely Georgia individual income tax returns for both years.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs “Timely” means by the standard deadline, or by October 15, 2026, if you properly extended your 2025 return.
Part-year residents and nonresidents who filed Georgia returns for both years can still receive a payment, but it is reduced in proportion to the share of their income that was taxable in Georgia.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
The biggest surprise for people who think they should get paid: if your 2024 Georgia tax liability was zero, there is no refund. Liability means the tax you owed on the return itself, before subtracting withholding, credits, or estimated payments. The same rule leaves out anyone who was claimed as a dependent on someone else’s 2024 return and had no income of their own.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
This also catches some retirees. Georgia’s retirement income exclusion often reduces state tax liability to zero. If that happened on your 2024 return, you will not receive a surplus payment even though you filed everything correctly.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
How Much You Actually Get
The maximums by 2024 filing status are:
- Single or married filing separately: up to $250
- Head of household: up to $375
- Married filing jointly: up to $500
These are ceilings, not flat payments. If your 2024 Georgia tax liability was less than the cap for your filing status, you receive only the liability amount. A single filer who owed $140 in Georgia income tax for 2024 gets $140, not $250.2Georgia Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
Checking Your Status
The Department of Revenue runs a surplus refund checker through the Georgia Tax Center. You will need your Social Security number or ITIN and your federal adjusted gross income from your 2024 Georgia return. That number is on Form 500, Line 16, or Form 500EZ, Line 4.1Georgia Department of Revenue. Georgia Surplus Tax Refund
The DOR asks that you wait at least six to eight weeks from the March 20 signing before checking status or calling about a missing payment.1Georgia Department of Revenue. Georgia Surplus Tax Refund Checking sooner will not produce useful information.
If You Owe Other Debts
The surplus refund can be intercepted to pay certain state and federal debts, the same way a regular refund can. Agencies allowed to claim an offset include the Georgia Department of Human Services (usually for child support), the Georgia Department of Labor, the Georgia Student Finance Commission, the Georgia Lottery Corporation, and the IRS.3Georgia Department of Revenue. Refund Offsets to Other Agencies
If your payment is offset, you will get a letter at your last known address identifying the agency that received the money. Questions about the underlying debt go to that agency, not the Department of Revenue.3Georgia Department of Revenue. Refund Offsets to Other Agencies
Will You Owe Federal Tax on It
For most Georgia recipients, no. If you took the standard deduction on your federal return, the surplus refund is generally not federally taxable, and most filers take the standard deduction.4Internal Revenue Service. IRS Issues Guidance on State Tax Payments
If you itemized and deducted state income taxes as part of your SALT deduction, the refund may be federally taxable in the year you receive it. Because the SALT deduction is capped, many itemizers were not able to deduct all of their state taxes, and if you did not get the full tax benefit, the refund may still not be taxable.4Internal Revenue Service. IRS Issues Guidance on State Tax Payments A tax preparer can confirm how it applies to your return.