The state of Georgia had a surplus in 2025 and sent refunds to taxpayers. Should we include this second refund in our 2024 state tax refunds?

[DoninGA]

The 2025 Georgia surplus tax refund (HB 112) is not taxable on your Georgia state income tax return.

[holonetmalp]

Ok. What about for federal income reporting purposes?

[DoninGA]

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@holonetmalp wrote:

Ok. What about for federal income reporting purposes?

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On your federal return, you only need to report a state refund as income if you itemized deductions in the previous year and received a tax benefit from it.

See this TurboTax blog - https://blog.turbotax.intuit.com/tax-news/georgia-surplus-tax-refund-118605/