Haven’t received your Georgia special tax refund yet? You might be out of luck.

Georgia officials have issued more than 2.6 million refunds of up to $500 as of last week, and there’s still more to come.

But for a variety of reasons, some Georgia residents may be out of luck. Here’s what you need to know.

Why is Georgia offering refunds? In the years after the COVID-19 pandemic, Georgia accumulated $16.5 billion in various savings accounts. Gov. Brian Kemp and his fellow Republicans who control the state Legislature have been giving much of this money back to taxpayers in special refunds.

Earlier this year Kemp and lawmakers approved legislation authorizing special tax refunds again this year. It’s the fourth time in five years the state has done this. The latest round is expected to reduce state reserves by more than $1 billion.

These “surplus” refunds are in addition to the regular refunds many Georgians received after they filed their 2025 tax returns.

Who is eligible? Georgia residents who filed a timely individual state income tax return for 2024 and 2025. Nonresidents and people who lived in Georgia for part of those years are eligible for partial refunds. Most people who are eligible have already received refunds. Of the roughly $1 billion available, Georgia has sent out about $950 million so far.

Why haven’t I gotten a refund yet? Many reasons. People who asked for more time to file their tax returns have not gotten refunds yet. Or you might not be eligible. People who didn’t pay state taxes will not receive a refund. For example, many retirees won’t get a refund because they don’t make enough money to owe taxes. State law exempts up to $35,000 in retirement income for people ages 62-64 and up to $65,000 in income for those age 65 and older.