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

One-time Georgia tax refund for filers

Georgia gives a one-time income tax refund to people who filed Georgia returns for both 2023 and 2024 by the 2024 due date, including extensions. You must be an individual filer, not a nonresident alien, estate, or trust. You also cannot be someone else’s 2023 dependent, unless you had earned income in 2023. The refund equals the lesser of your 2023 Georgia tax or a cap based on your 2023 filing status. Caps are $250 (single or married filing separately), $375 (head of household), and $500 (married filing jointly). If you were a part-year resident or a taxable nonresident, your amount is prorated by your 2023 Georgia income share. The Department issues it automatically when you file your 2024 return, using your deposit or check choice. The state first applies it to any debts you owe; no interest is paid. This refund is not taxable for Georgia income tax.