Georgia’s Special Surplus Tax Refund Program remains active, returning surplus funds to taxpayers, fostering economic stability amid robust state growth. In its third round, authorized by House Bill 112 during the 2025 legislative session, Governor Brian Kemp announced the distribution of more than $1 billion in one-time refunds, beginning in June of that year.
These payments are not traditional IRS tax refunds, but rather direct returns from a budget surplus accumulated through conservative fiscal practices and a strong economy, with an emphasis on manufacturing, logistics, and tourism.
The third round of tax refunds for Georgia residents is now active
Unlike previous rounds in 2022 and 2023, this iteration was impacted by Hurricane Helene, which extended tax deadlines and delayed some processes, leading to a residual check phase in October 2025 for pending cases.
The third round officially launched on June 2, 2025, with initial issuances scheduled for the week of June 11. The Georgia Department of Revenue (DOR) processed nearly 3 million refunds in the first waves, distributing approximately $621 million by the end of July.
However, due to tax extensions due to natural disasters—the 2024 tax return deadline was moved from April 15 to May 1, with extensions valid until October 15—a backlog of late applications arose.
Past rounds of tax rebate checks already gone
By August 5, more than $1 billion in total had been issued, but an “additional wave” of residual payments was scheduled for October, focused on pending cases such as approved extensions or manual verifications.
These residual checks, marked “GASTTAXRFD” in direct deposits, continue to be processed through mid-month, with the DOR prioritizing electronic deposits to expedite delivery. Processing typically takes 6-8 weeks from the filing date, but for post-May 1 filings, this extends into late October or November in high-volume scenarios.
Extra money back into Georgians’ pockets
Refund amounts are calibrated by filing status and scale with household size, ensuring refund equity. Individual taxpayers receive $250, while married couples filing jointly get $500.
For households with dependents, $250 is added for each dependent, with an implicit cap based on the family structure reported on tax returns. These amounts represent a moderate increase over previous rounds, reflecting the $1 billion surplus allocated exclusively for this purpose.
There are no inflation adjustments or additional deductions; the payment is fixed and non-taxable at the state level, although it could impact federal credits such as the EITC.
Who can claim these tax fund checks?
Eligibility is strict but accessible to most active taxpayers. To qualify, individuals must have filed individual income tax returns for both tax year 2023 (on time, by April 15, 2024) and 2024 (by May 1, 2025, or by October 15 with a valid extension).
It applies to full- or part-time Georgia residents, as well as nonresidents with state income, provided they have contributed to the tax system (i.e., paid net taxes). Are excluded debtors with outstanding balances owed to the DOR, such as unpaid taxes, fines, or child support garnishments; these cases result in “offsets,” where the refund is applied directly to the debt.
Additionally, those who did not file one of the required returns or requested extensions without further filing are not eligible. The DOR estimates that 90% of those eligible automatically receive the payment via the method chosen on their return (direct deposit or postal check), without the need for a separate application.
To check the status, use the “Where’s My Refund?” tool on the Georgia Tax Center (gtc.dor.ga.gov), entering your Social Security number or ITIN, 2023 federal adjusted gross income, and tax year.
A round of checks is coming in October
The distribution process is efficient but subject to volume variations. Initial payments prioritized direct deposits (about 70% of cases), with physical checks for the remainder, sent to the address on file.
For the October residual phase, the DOR manually processes cases with discrepancies, such as address changes or identity verifications, which could add two to four weeks. If you haven’t received anything by October 17, check your DOR account for offsets or contact 1-877-423-6711.
There are no reapplications; everything is based on existing returns. In a broader context, this round complements tax cuts such as the reduction of the income tax rate from 5.39% to 5.19% retroactive to January 2025, via HB 111, increasing the total relief by about $3,000 annually for average households.