In a major return of funds to residents, the Georgia Department of Revenue (DOR) has begun issuing the 2025 surplus tax refunds, following the state’s multi-billion-dollar budget surplus. Over 3 million payments have already been processed, and thousands more will continue in weekly batches through late 2025.
The program aims to provide direct financial relief to Georgia taxpayers who filed their 2024 income tax returns and had a state tax liability. Refunds range from $250 to $500, depending on filing status.
Georgia Governor Brian Kemp stated: “This refund puts money back in the pockets of hardworking Georgians — helping families deal with higher costs while keeping our state’s fiscal promise.”
Table of Contents
Overview Table – Georgia Surplus Tax Refund 2025
| Category | Details |
|---|---|
| Program Name | Georgia Surplus Tax Refund 2025 |
| Administered By | Georgia Department of Revenue (DOR) |
| Purpose | Return surplus funds to eligible taxpayers who filed 2024 returns |
| Refund Amounts | Single / Married Filing Separately – $250Head of Household – $375Married Filing Jointly – $500 |
| Part-Year or Non-Residents | Prorated refund based on Georgia taxable income |
| Tax Year Covered | 2024 |
| First Round Issued | Began June 2025 |
| Second Round Begins | After October 15, 2025 (post-extension deadline) |
| Total Distributed So Far | Over 3 million payments, exceeding $1 billion |
| Payment Methods | Direct Deposit (GASTTAXRFD) or Check by Mail |
| Tracking Tool | DOR’s “Where’s My Refund?” online portal |
| Federal Tax Form (for 2026 filing) | Form 1099-G, issued early 2026 |
| State Tax Status | Non-taxable in Georgia |
| Federal Tax Status | May be taxable if itemized deductions were claimed in 2024 |
| Website | dor.georgia.gov |
How the Georgia Surplus Refund Works
The surplus refund, also known as the “Special Income Tax Refund,” is a one-time direct payment funded by Georgia’s budget surplus. It’s available to taxpayers who:
- Filed a 2024 Georgia state income tax return, and
- Had a tax liability (owed some state income tax).
The program ensures that every eligible filer benefits in proportion to their filing category, while still keeping the process automated and straightforward.
Fixed Refund Amounts by Filing Status
| Filing Status | Refund Amount |
|---|---|
| Single Filer | $250 |
| Married Filing Separately | $250 |
| Head of Household | $375 |
| Married Filing Jointly | $500 |
Part-year and non-residents qualify but receive prorated refunds based on the share of income earned in Georgia.
DOR Commissioner Frank O’Connell: “We’ve built this process for fairness and accuracy — no need to apply separately. If you filed, you’re automatically in line.”
Payment Schedule and Distribution Process
Refunds are being distributed in phases to prevent system overload and ensure accuracy:
- First Round (June–September 2025):
- Targeted taxpayers who filed their 2024 returns on time.
- 98% of these payments were completed by September.
- Second Round (Late October–December 2025):
- Applies to taxpayers who filed under the October 15 extension deadline.
- Payments to start after Oct 15, 2025, continuing weekly through the year’s end.
Payments are issued by direct deposit or mailed check based on the method used for the original 2024 refund.
Payment Method & Delivery
| Payment Type | Timeline / Notes |
|---|---|
| Direct Deposit | Fastest method; appears as “GASTTAXRFD” on bank statement |
| Check by Mail | Allow 10 business days after processing for delivery |
| Weekly Batches | DOR issues payments each week to manage volume and reduce error rate |
Tracking Your Refund Status
Taxpayers can confirm eligibility and monitor their refund through the Georgia DOR’s refund portal.
You’ll need:
- Social Security Number (SSN) or ITIN
- 2023 Adjusted Gross Income (AGI) from your prior-year return
- Line 16 of Form 500 or Line 4 of Form 500EZ
The portal will show whether your refund is:
- Processed,
- Approved, or
- Pending / Delayed
Tip: Use the DOR’s online tracker rather than calling, as the system updates in real time and avoids long wait times during the refund rollout.
Reasons for Delays
| Reason | Explanation |
|---|---|
| Outstanding Debts | Refund may be reduced or withheld for unpaid state taxes, child support, or other obligations. |
| Processing Queue | Payments are issued in weekly batches; some returns take longer to verify. |
| Filing Errors | Incorrect SSNs, routing numbers, or income details can trigger manual review. |
| Address or Banking Changes | Outdated info delays both direct deposits and mailed checks. |
Federal Tax Implications
Although Georgia does not tax these refunds, the IRS may. If you itemized deductions on your 2024 federal tax return, your 2025 refund could count as taxable income when filing your 2026 federal return.
Key Details
| Year of Refund | Form Issued | Purpose |
|---|---|---|
| 2025 | Form 1099-G | Reported to the IRS if the refund is federally taxable |
Keep this document with your 2025 records for the 2026 filing to avoid underreporting income.
Tax expert Amanda Riley (CPA): “If you claimed state taxes as a deduction in 2024, the IRS might treat the refund as income next year. Keep your 1099-G — it’s critical at filing time.”
Key Takeaways for Georgia Taxpayers
- Refunds range from $250–$500, depending on filing status.
- Over 3 million refunds totaling $1 billion have already been paid.
- October 15, 2025, marks the next major payment wave for extension filers.
- Direct deposit payments labeled as GASTTAXRFD; checks sent by mail.
- Refunds may be offset for outstanding debts or child support.
- Form 1099-G will be issued in early 2026 for federal reporting.
Frequently Asked Questions (FAQs)
Q1. Is the Georgia surplus refund automatic?
Yes. If you filed a 2024 Georgia state return and had a tax liability, you’ll automatically receive the refund. No separate application required.
Q2. When does the next round of payments begin?
Refunds for taxpayers who filed extensions will start after October 15, 2025, with weekly batches through December.
Q3. How can I track my refund?
Visit the Georgia DOR refund portal, enter your SSN/ITIN and 2023 AGI, and check your payment status in real time.
Q4. Can my refund be reduced or withheld?
Yes. Refunds may be offset for unpaid state taxes, penalties, or child support.
Q5. Will this refund affect my federal taxes?
It depends. If you itemized deductions in 2024, the IRS may consider the refund taxable income for the 2026 filing. You’ll receive Form 1099-G to report it.