Is overpaid my Ga estimated taxes is that refund taxable?

[dalygen]

Is refunds from overpaid taxes taxed the following year

[Vanessa A]

It depends.  If you itemized in 2024 and took a deduction for your 2024 GA state taxes, this may or may not be taxable. It would be included in your taxable income to the extent that you received a tax benefit from it.  If it did not automatically transfer you can enter it by selecting the following:

1. Federal
2. Income
3. State and Local Tax Refunds on Form 1099-G
4. Enter the information for the state, return year and amount.

Last year the SALT limit was $10,000 so if you had state and local income taxes in excess of $10,000, you would not have benefited from the entire amount you paid in.  That excess would not be taxable if it was refunded since there was no deduction for it.  

If you took the standard deduction it is not taxable. 

[xmasbaby0]

IS MY 2024 STATE OR LOCAL REFUND TAXABLE?

If you used standard deduction for your 2024 tax return, you do not have to enter a state or local tax refund you received in 2025.   If you itemized deductions then your state or local refund that you claimed on the 2024 return----and received in 2025---must be entered as taxable income on your 2025 return.  If you  are not sure if you itemized for 2024, look at your 2024 Form 1040 line 12.   Do you see the standard deduction amount or something else?

2024 STANDARD DEDUCTION AMOUNTS

SINGLE $14,600    (65 or older/legally blind + $1950)

MARRIED FILING SEPARATELY            $14,600    (65 or older/legally blind + $1550)

MARRIED FILING JOINTLY $29,200    (65 or older/legally blind + $1550)

HEAD OF HOUSEHOLD $21,900    (65 or older/legally blind + $1950)

If you need to enter the state or local refund — go to

Federal>Wages & Income>1099-Misc and Other Common Income>State and Local Tax Refunds on Form 1099G