Governor Brian P. Kemp and the Georgia Department of Revenue (DOR) have announced that the state will begin issuing one-time, special tax refunds. Most eligible taxpayers who filed their 2023 and 2024 returns in a timely manner and before the filing deadlines can expect to receive their refund within the coming weeks. To be eligible, taxpayers must have filed both 2023 and 2024 individual income tax returns, have paid into the system, and do not owe the state DOR. An individual filer's refund amount will depend on their tax liability from the 2023 tax year and is capped at: $250 for single filers and married individuals filing separately; $375 for head of household filers; and $500 for married individuals filing jointly. Taxpayers can check their eligibility using the Surplus Tax Refund Eligibility Tool, available through the Georgia Tax Center, by inputting their tax year, Social Security Number or Tax Identification Number, and Federal Adjusted Gross Income. [Please do not contact us about this refund. We do not have access to this information.] This is the third time Georgia has returned a portion of its revenue surplus to taxpayers, with previous refunds issued in 2022 and 2023. (News release, Ga. DOR, 06/02/2025.)