The state of Georgia has begun distributing tax refunds under the Surplus Tax Refund program. This initiative was authorized by House Bill 112 (HB 112), which establishes a mechanism to return to taxpayers a portion of the tax surplus generated in the state coffers during fiscal year 2023.
The program’s foundation is based on the principle of directly returning to taxpayers funds collected that exceeded projections. According to the Georgia Department of Revenue, this procedure facilitates the redistribution of surplus revenue without requiring the creation or expansion of new spending programs. Refunds are automatically issued once taxpayers file their state tax returns.
Claim Your HB 112 Georgia Tax Refund
Maximum refund amounts are determined by the filing category used. For individuals filing as single taxpayers or married filing separately, the maximum is $250. Those filing as head of household can access a maximum of $375. Married couples filing jointly are eligible for a refund of up to $500.
However, these maximum amounts do not guarantee that all taxpayers will receive the full top amount. The actual refund calculation is based specifically on each individual’s state tax liability for 2023.
If a taxpayer’s tax payment for that year is less than the maximum amount for their tax bracket, the refund will be limited to the amount of tax actually paid. Individuals who had no tax liability in 2023 are not eligible to receive any payment.
How Will You Get Your Tax Refund?
The refund payment method matches the one selected by the taxpayer on their 2024 tax return. Those who opted for direct deposit will receive the funds in their registered bank account.
Those who requested a physical check will receive payment via a document mailed to their registered address. This procedure aims to expedite the mass distribution of funds.
Surplus Tax Refund Requirements in Georgia
Eligibility for the benefit requires meeting very specific guidelines. The primary requirement is complete and timely filing of state tax returns for the years 2023 and 2024. For taxpayers who obtained an extension to file their 2024 return, the deadline is extended to October 15, 2025.
A second requirement is having a positive tax liability in 2023. This means the taxpayer owed and paid more than zero in state taxes for that period. Those with a zero-dollar liability are not considered for the program. Additionally, taxpayers must be a Georgia resident or a partial resident with tax liabilities in the state, which limits the benefit to those who generated the revenue.
Another factor that determines the final amount received is the presence of state debts. If a taxpayer has outstanding debts with any Georgia state agency, such as unpaid taxes, fines for violations, or court orders, the Department of Revenue is authorized to withhold the refund to offset these debts. This debt offset process may result in a partial or total reduction of the available refund.
Million-Dollar Tax Refund Distribution in Georgia
Regarding distribution logistics, the Department of Revenue has implemented a batch distribution process for issuing payments. To date, the state has reportedly distributed more than $1 billion in refunds under this program, covering approximately 90% of the total projected payments.
The agency projects that most refunds for taxpayers who filed their returns on the regular due date will be completed by mid-August 2025. In contrast, taxpayers who requested a filing extension for their 2024 return will experience a delay in receiving their refunds, with estimated payment dates between September and October of the same year.
To check the status of individual refunds, the Department of Revenue has enabled online verification tools. Through the official portal, the Georgia Tax Center, citizens can enter details such as their Social Security number or ITIN, the corresponding tax year, and the expected amount.
As an alternative to the digital channel, the state offers an automated telephone consultation system at 877-423-6711.
