The state of Georgia has officially begun issuing tax refunds as part of the Tax Surplus Refund Program, approved under House Bill 112 (HB 112). This measure seeks to return to taxpayers a portion of the fiscal surplus generated during 2023, after state revenues exceeded budget projections.
According to the Georgia Department of Revenue (DOR), the goal of the program is to redistribute the surplus without creating new public spending. Payments are issued automatically once taxpayers file their state returns, so no additional application is required.
Maximum refund amounts according to the type of tax return
Refund amounts vary by tax category:Single or married taxpayers filing separately: up to $250.Heads of household: up to $375.Married couples filing jointly: up to $500.
However, the exact amount depends on the individual tax liability. If the taxpayer paid less tax than the maximum for their bracket, the refund will be limited to that amount. Those who had no tax liability in 2023 are not eligible to receive payments.
Payment method and deadlines
The refund payment method matches the one selected by the taxpayer on their 2024 tax return.
Those who chose direct deposit will receive the funds in their registered bank account.
Those who opted for physical check will receive payment by postal mail.
The DOR implemented a batch distribution system, with the goal of completing most payments by mid-August 2025. Those who applied for an extension for their 2024 return could receive refunds between September and October
Requirements to access the benefit
To be eligible, residents must meet two main conditions:
Have completely filed their 2023 and 2024 state tax returns (or by October 15, 2025, if they have an extension).
Have had a positive tax liability in 2023.
In addition, taxpayers with outstanding state debts, such as unpaid fines or taxes, could see their refund reduced or withheld, as the DOR is authorized to apply these funds to offset debts.
Over a billion dollars in refunds
So far, the state has distributed more than one billion dollars in refunds, representing around 90% of projected payments.
To check the status of the refund, citizens can go to the official Georgia Tax Center portal, where they will need to provide their Social Security number or ITIN, the corresponding tax year and the expected amount.
With this measure, Georgia positions itself as one of the few states to directly return fiscal surpluses to its taxpayers, offering economic relief in a context of growing inflationary pressure.
Source link