Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 taxable years; provide

One-time tax refunds for Georgia filers

The law creates an automatic, one-time Georgia income tax refund for eligible individuals after they file their 2024 return. You must file both 2023 and 2024 Georgia returns by the 2024 return deadline, including extensions. Based on your 2023 filing status, the cap is $250 for single or married-separately filers. It is $375 for head-of-household filers and $500 for married-joint filers. Your refund cannot exceed your properly reported 2023 Georgia income tax liability: Form 500, Line 16, or Form 500EZ, Line 4. Qualifying nonresidents and part-year residents whose Georgia tax was prorated receive a prorated refund. Their refund uses the Georgia-taxable-income share of total income reported on 2023 Form 500, Schedule 3, Line 9. People claimed as dependents for 2023 qualify only if they had earned income that year. Nonresident aliens, estates, and trusts do not qualify. Refunds follow your payment instructions, electronically or by check, after covering outstanding liabilities; state debt collection offsets may also apply. The refund is not taxable income for Georgia purposes and earns no interest.