Overview
- The Department of Revenue, which began issuing payments Monday, is sending refunds by direct deposit or paper check and updating an online eligibility and tracking tool nightly.
- To qualify, filers must have submitted Georgia individual income tax returns for both 2024 and 2025 by the 2025 due date, with nonresident aliens, estates, trusts, and most dependents excluded.
- Each refund equals the lesser of a filer’s 2024 Georgia income tax liability or a cap of $250 for single filers, $375 for heads of household, or $500 for married couples filing jointly, with part-year residents prorated.
- Any refund will first cover unpaid state debts such as delinquent taxes or child support, which can reduce or eliminate the payment a taxpayer receives.
- The payments are not taxable under Georgia law and do not earn interest, and most eligible filers are expected to receive funds in the coming weeks.