06/10/2025
To be eligible for the Georgia surplus tax refund (HB 112), you generally need to meet the following criteria
File your Georgia Individual Income Tax Return for tax year 2023 and 2024: This must be done by the May 1, 2025 deadline, or by October 15, 2025, if you have a valid extension.
Have a tax liability for tax year 2023: This refers to the amount of tax you owed before any credits or payments.
Be a Georgia resident, part-year resident, or nonresident: Part-year residents and nonresidents will receive a prorated refund based on their Georgia taxable income.
Not be claimed as a dependent on someone else's 2023 return: This is a key requirement.
Not owe the state Department of Revenue: Your refund may be reduced or withheld if you have outstanding debts to the state.
*****You may not be eligible if*****
You did not file both your 2023 and 2024 Georgia income tax returns on time.
You filed using an ITIN and did not submit the required documentation.
Your tax liability for 2023 was $0.
You are a retiree who did not owe state taxes in 2023 due to the income tax exclusion for seniors.
You were claimed as a dependent on someone else's 2023 return and did not have earned income for that year.
Note: The refund amount is based on your 2023 filing status, with maximums set at $250 for single filers, $375 for head of household filers, and $500 for married individuals filing jointly.
A-1Tax & Business Services
Financial Solutions Firm
145 Banks Rd
Fayetteville GA 30214
770-374-9683
WWW.A1TAXANDBUSINESS.COM
