Georgia State Surplus Tax Refund: Everything You Need to Know About the Rebate

If you’re a Georgia resident you may receive a Georgia State Surplus Tax Refund soon. The State of Georgia began issuing the tax refunds from the state’s tax year 2021 surplus funds to eligible filers on June 2, 2025. If you filed your 2023 tax return on time and 2024 tax return by the May 1, 2025 deadline, you might qualify for the 2025 Georgia Rebate, worth up to $500 depending on your filing status. If you filed an extension for tax year 2024 (the taxes you typically file in 2025) you have until October 15, 2025 to file your 2024 return and receive the tax refund. 

If you filed your taxes by May 1, 2025 the Georgia Department of Revenue says you should allow 6–8 weeks to receive your Georgia state rebate. 

To find out more about the Georgia surplus tax refund, including eligibility requirements and how to check your refund status, visit the Georgia Department of Revenue. 

The state offers a handy tool where you can check if you’re eligible for the Georgia state tax refund by entering some basic information — like your social security number and your Adjusted Gross Income from your tax return.

Q: Who is eligible for the Georgia State Surplus Tax Refund?

A: Individuals who filed their tax year 2023 return on time and filed their 2024 tax return by May 1, 2025 or by the October 15 extended tax deadline with a valid extension are eligible to receive the Georgia State Surplus Tax Refund. This includes taxpayers who owed state taxes for that tax year.

Q: Who is not eligible for the GA State Surplus Tax Refund?

A: The following people are not eligible for this GA state tax refund: 

• Individuals who did not file a tax return for both 2023 and 2024.
• Individuals who file their tax returns after the October 15, 2025 extended deadline.
• Individuals who did not owe state taxes.
• Dependents with no income in tax year 2023.
• Individuals who were not full-time or part-year Georgia residents without taxable income in Georgia.
• Individuals who filed with an ITIN but did not submit the signed ITIN affidavit.

Q: When can eligible recipients expect to receive the GA State Surplus Tax Refund?

A: Eligible taxpayers can expect to receive their surplus tax refund checks in the coming weeks. For those who met the May 1, 2025, filing deadline, the Georgia Department of Revenue (DOR) anticipates a 6–8 week processing time from the date of filing.

Q: How can individuals check their eligibility for the GA State Surplus Tax Refund?

A: Eligibility for the Georgia State Surplus Tax Refund can be verified by visiting the official Department of Revenue website. There, taxpayers can use an online tool specifically designed to check eligibility and ensure that all qualifying criteria are met.

Q: What is the refund amount for the Georgia State Surplus Tax Refund?

A: The refund amount for the Georgia State Surplus Tax Refund varies depending on the filing status. For single filers, the refund is set at up to $250. For head of households, the refund increases to up to $375. Married couples filing jointly are eligible for a up to $500 refund. These amounts are subject to certain adjustments based on specific tax liabilities and other considerations.

Q:  Will the Surplus Tax Refund be Taxed?

A:  The Surplus Tax Refund will not be taxed on your state taxes, however the IRS has not issued official guidance on whether or not the refund will be taxed at the federal level. Based on the guidance issued for a previous HB 1302 Surplus Tax Refund from Tax Year 2020, the surplus will most likely be taxed based on how State Tax Refunds are currently handled:

1. Taxpayers who opt for the standard deduction on their federal returns are not taxed on their federal taxes.
2. Taxpayers who claim itemized deductions may be taxed if they deducted state taxes on their prior year taxes. Taxpayers who itemize deductions but didn’t gain a tax advantage from it are not taxed.
3. However, if it is taxable, SALT limitation factors into the calculation of how much is taxable. Taxpayers who benefit from the state and local tax deduction (SALT) beyond what the standard deduction would have offered may see their rebates subject to federal taxes.

While this serves as a preliminary understanding, detailed guidance specific to the latest Georgia Surplus Tax Refund is still pending from the IRS.

On February 10, 2023, the IRS also issued further guidance on how special state tax payments of this type are taxed whether the payment is a refund of state taxes paid or a general welfare or disaster relief payment.

Q:  If I receive the Georgia State Surplus Tax Refund, will I receive a tax form reporting the refund?

A:  Yes, you may receive Form 1099-G at tax time in 2026 reporting the amount of Surplus Tax Refund received in 2025 as well as any state tax refunds you received.  Although, you may receive Form 1099-G reporting the surplus it may not be taxable per the criteria above.

Q.  Will TurboTax be updated for the Georgia State Surplus Tax Refund?

A:  Yes, TurboTax will be up to date and will help you easily and accurately report the Georgia State Surplus Tax Refund, whether your refund is subject to federal taxes or not. You can also fully hand your taxes over to our TurboTax Live tax experts who can do your taxes for you.