Thanks to a record state surplus, the holidays have come early for many individuals who file and pay Georgia income taxes. Georgia’s recently enacted Act 582 provides a one-time individual income tax refund for those taxpayers who filed income tax returns for tax years 2020 and 2021. The Georgia Department of Revenue will automatically issue a refund up to $250 for all single or married filing separately taxpayers, $375 for head of household filers and $500 for married filing jointly filers.
Technically, the refund is the lesser of the amounts shown above based on your filing status for 2020 or the tax shown on said return. Refunds will automatically be issued following the filing of your 2021 return.
You will not qualify for the refund if you were claimed as a dependent of another taxpayer for federal or Georgia purposes. Furthermore, if you filed as a non-resident or part-year resident and your income was prorated to Georgia, then your refund will be similarly prorated.