Politics & Government
$1B Tax Relief: When GA Residents Can Expect Up To $500 Refunds
The Georgia Department of Revenue told Patch when officials are expected to roll out $1 billion in surplus income tax refunds.

GEORGIA — Gov. Brian Kemp has signed into law a measure that will send $1 billion in surplus income tax refunds to Georgia residents, and revenue officials say the money could soon be on the way.
Kemp on Tuesday signed House Bill 112, which allowed for the allocation of up to $500 in rebates for Georgia taxpayers. Kemp also signed House Bill 111, which dropped the state income tax rate from 5.39 percent to 5.19 percent.
When he first announced the special refunds in October, Kemp said the money would not be taxable income.
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The Georgia Department of Revenue told Patch that officials could start issuing refunds for timely filers around late May or early June.
Here's what you should know about the surplus refunds:
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Who is eligible?
The DOR said eligible taxpayers must have filed both their 2023 and 2024 tax returns by the deadline and had a tax liability in 2023.
This includes any deadline extensions the DOR may have granted. Taxpayers who were permitted state extensions for 2024 tax year have until Oct. 15 to file.
The IRS delayed Tax Day in Georgia to May 1, giving taxpayers more time to file and pay, due to Hurricane Helene.
Recipients of the rebates must have fully lived in Georgia in 2023 and 2024.
Anyone who lived in Georgia a part of the time, or who was a nonresident filer, could be eligible for a "proportional refund equal to the maximum amounts based on filing status multiplied by the share of their income taxable in Georgia," the DOR stated.
How much can I get?
The third rebate initiated by state officials would provide $250 to single tax filers, $375 to head-of-household filers and $500 to married couples filing jointly, according to Kemp's office in the past.
How will I receive my refund?
Refunds will be allocated based on individual tax form instructions, either by direct deposit or mailed check.
In the past, at least 75 percent of surplus refunds were issued via direct deposit, the DOR stated.
Why might I not receive a refund?
The DOR stated the following reasons why a person may not receive a surplus refund:
- You did not file both a 2023 and 2024 Georgia income tax return prior to the deadline for the 2024 return in calendar year 2025.
- You did not file by the due date or timely request an extension of Oct. 15.
- You filed using an ITIN on your 2023 or 2024 return.
- Your tax amount due for tax year 2023 was $0.
- You are a part-year or nonresident taxpayer and your prorated time resulted in a refund amount of less than $1.
- You were claimed as a dependent on another taxpayer’s income tax return for tax year 2023 and did not earn income for that year.
Additionally, the DOR reported anyone who owes debts to the State of Georgia may not receive full refunds. This can include delinquent taxes or delinquent child support.
Revenue officials stated any person with a 2023 tax liability less than $250, $375 or $500 may also receive a partial refund.
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