Information from this article from the Georgia Department of Revenue. However, a refund may also be subject to set off debt collection or payments owed to the state such as delinquent child support payments. Any remaining amount will be refunded to the taxpayer. Under HB 1302, any refund due would be subject to offset first against existing liabilities owed to the state. What might reduce the amount of a refund? This letter will be sent to Single, Heads of Household, and Married Filing Joint if the return is filed under an ITIN, including Married Filing Joint where only one individual of the joint return uses an ITIN number. Taxpayers who utilized an ITIN number on their 2020 return will receive a letter from the Department requesting additional information to determine if they qualify. I filed my return using an ITIN number rather than a Social Security Number. Yes, but the refunds will be prorated in the same manner as tax liabilities are prorated for such taxpayers. No, even though you filed a 2021 return, HB 1302 does not allow individuals who were dependents on another individual’s return in 2020 to receive a refund for these amounts.ĭo part-year residents and taxable nonresidents qualify? I was a dependent during the 2020 tax year but filed a 2021 return. The Department of Revenue will automatically update your account and will send the refund to your designated bank account or by check if you did not receive your most recent refund by direct deposit to a designated bank account. I already filed my 2021 return and received my 2021 refund. For taxpayers whose 2021 returns have already been processed, the Department of Revenue will issue a separate refund. The Department of Revenue will attempt to include the HB 1302 refund along with other refund amounts due. House Bill 1302 was signed into law by Governor Kemp on March 23, 2022, so some taxpayers may have already filed their 2021 returns. Part-year filers who file individual tax returns for both years (20) will be eligible for a proportional refund equal to the maximum amounts based on filing status multiplied by the share of their income taxable in Georgia. You need to have filed your 2020 return and your 2021 return by the deadline for filing the 2021 return (including any extension granted by the Department of Revenue).Īny Georgian who was a full-year resident in 20 and who also filed a Georgia individual income tax return for 20 is eligible for the refund. Although the maximum allowable refund is $250 for taxpayers who file Single, the taxpayer cannot receive a refund of more than the actual tax liability of $200. The taxpayer filed a timely 2021 return and is eligible to receive a refund of 2020 taxes in the amount of $200. No, if you owed less than the maximum amounts listed above, you will only receive a refund for the amount of your actual tax liability.Įxample: A Single taxpayer filed a timely 2020 income tax return with a tax liability of $200. What if my tax liability was less than these amounts in 2020, do I still get the maximum amount? HB 1302 only allows a maximum refund of $250 for Single filers. The taxpayer filed a timely 2021 return and would be eligible to receive a refund of 2020 taxes in the amount of $250. Married individuals who file joint returns could receive a maximum refund of $500.Įxample: A Single taxpayer filed a timely 2020 income tax return with a tax liability of $300. Head of Household filers could receive a maximum refund of $375. Single filers and married individuals who file separately could receive a maximum refund of $250. What is the maximum I can receive for this refund?
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