Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide

One-time Georgia tax refund for filers

Georgia provides a one-time income tax credit after you file your 2025 return. You must file Georgia returns for 2024 and 2025 by the 2025 due date, including extensions. Nonresident aliens, estates, and trusts are not eligible. If you were claimed as a 2024 dependent, you qualify only if you had earned income in 2024. Your credit equals the smaller of your 2024 Georgia tax bill or a filing-status cap. The caps are $250 (single or separate), $375 (head of household), or $500 (married filing jointly). Part-year residents and taxable nonresidents get a prorated amount based on the share of 2024 income taxed by Georgia. The state issues it automatically after you file. It first pays any state debts, then sends the rest by direct deposit or check. It is not taxable in Georgia and earns no interest.