The Georgia Surplus Tax Refund website has all the information needed - https://dor.georgia.gov/georgia-surplus-tax-refund
The Georgia Surplus Tax Refund FAQ's - https://dor.georgia.gov/surplus-tax-refund
IRS website for information on reporting the Georgia Surplus Tax Refund - https://www.irs.gov/newsroom/irs-issues-guidance-on-state-tax-payments-to-help-taxpayers
Refund of state taxes paid
If the payment is a refund of state taxes paid and either the recipient claimed the standard deduction or itemized their deductions but did not receive a tax benefit (for example, because the $10,000 tax deduction limit applied) the payment is not included in income for federal tax purposes.
Payments from the following states in 2022 fall in this category and will be excluded from income for federal tax purposes unless the recipient received a tax benefit in the year the taxes were deducted.
- Georgia
- Massachusetts
- South Carolina
- Virginia
