The Kemp refund is for Georgia residents who overpaid state income tax in 2022

The Kemp refund was a one-time payment from Georgia to people who paid more state income tax than they owed in the 2022 tax year. Georgia's Department of Revenue issued these refunds starting in summer 2023. The payment went to anyone who filed a Georgia tax return for 2022 and had a tax liability — meaning you owed state income tax that year, even if you also got a refund from the federal government.

You did not have to take any action to receive this refund. Georgia automatically identified people who met the criteria and sent payments by check or direct deposit, depending on how you filed your 2022 return. If you filed electronically and provided banking information, the state deposited the money directly. If you filed on paper, you received a check by mail.

The refund amount varied based on your filing status and income level. Single filers with income below certain thresholds received the full amount, while higher earners received reduced amounts or nothing. Married couples filing jointly and heads of household had different income limits. Georgia published the exact payment tables, so you can look up what you should have received based on your 2022 tax filing.

Key Takeaways

  • You had to file a Georgia state income tax return for 2022 and owe state income tax that year to receive the Kemp refund.
  • Georgia sent the refund automatically — you did not need to request it or submit any paperwork.
  • The payment amount depended on your filing status and total income, with lower earners receiving the full refund and higher earners receiving less or nothing.
  • Direct deposit went to filers who provided banking details on their 2022 return, while paper filers received checks by mail.
  • You can check the status of your refund through the Georgia Department of Revenue website using your Social Security number and filing status.

Who received the Kemp refund based on income and filing status

Georgia set income thresholds that determined both whether you received a refund and how much it was. Single filers with Georgia taxable income below $250,000 received the full refund amount. Married couples filing jointly with income below $500,000 received the full amount. Heads of household with income below $375,000 received the full amount. If your income exceeded these thresholds, your refund was reduced on a sliding scale — you did not lose the entire refund, but the amount decreased as income increased.

The key requirement was that you had to have a Georgia tax liability for 2022. This means you owed state income tax after accounting for any credits or deductions. If you filed a Georgia return but owed zero tax — for example, because your income was too low or because credits eliminated your liability — you did not receive the refund. The state used the tax liability shown on your 2022 return to determine your status.

Non-residents and part-year residents who filed Georgia returns were also included if they met the income and tax liability requirements. Military members stationed outside Georgia but filing as Georgia residents were treated the same way as other filers. If you filed a joint return with a spouse, both of you had to meet the requirements — the refund was based on the combined household income and filing status.

How to check if you received your Kemp refund

The Georgia Department of Revenue set up a refund status tool on its website where you can look up whether your payment was sent. Go to the Georgia DOR website and find the Kemp refund tracker. You will need your Social Security number and your 2022 filing status (single, married filing jointly, or head of household). The tool shows whether a refund was issued to you, the amount, and the payment method — direct deposit or check.

If the tool shows a direct deposit was sent, check your bank statements from June through August 2023, when most deposits were processed. The deposit came from the State of Georgia and appeared as a single transaction. If a check was mailed, it would have arrived between July and September 2023. Checks were sent to the address on file from your 2022 tax return.

If the status tool shows no refund was issued, it means either you did not meet the income threshold for your filing status, you did not have a tax liability in 2022, or there was an error in the state's records. You can contact the Georgia Department of Revenue directly to ask why you were not included. Have your 2022 tax return available when you call, because the representative will ask about your income and filing status.

What to do if you did not receive your Kemp refund

Start by checking the status tool to confirm whether Georgia issued a refund to you. If it shows a refund was sent but you never received it, the next step depends on the payment method. For direct deposits, contact your bank to ask if the deposit was rejected or returned. Occasionally a direct deposit fails because the account information on file was outdated or incorrect. Your bank can tell you whether the state's deposit attempt was rejected and can provide documentation.

If a check was mailed but never arrived, you can request a replacement check from the Georgia Department of Revenue. Contact them with your Social Security number, filing status, and the original refund amount shown in the status tool. The state can issue a new check, though this process takes several weeks. You may also be asked to sign a declaration stating you did not receive the original check.

If the status tool shows no refund was issued but you believe you should have received one, gather your 2022 Georgia tax return and contact the Department of Revenue to request a review. Bring documentation of your income and filing status. If there was an error — for example, if the state misread your income or filing status — they can issue a refund. This review process is slower than the automatic refunds were, so allow several weeks for a response.

Kemp refund and your federal tax return

The Kemp refund was a state payment and did not affect your federal income tax return. You did not report it as income on your 2023 federal return, and it did not reduce any federal refund you were owed. The refund was based solely on your 2022 Georgia state tax liability, not on your federal tax situation. If you overpaid federal taxes in 2022, your federal refund was separate and handled through the IRS.

Some people received both a federal refund and the Kemp refund in the same year. These were two independent payments from two different government bodies. Your federal refund amount had no bearing on whether you received the Kemp refund or how much it was. Similarly, receiving the Kemp refund did not change anything about your federal tax account or your may be able to access for other federal programs.

Kemp refund and state tax credits or deductions

The Kemp refund was based on your total Georgia tax liability after all credits and deductions were applied. If you claimed the Georgia child and dependent care credit, the earned income credit, or any other state credit, those were factored into your tax liability before the state determined your refund amount. The refund was not reduced because you used credits — it was based on what you actually owed after credits were subtracted.

Similarly, if you claimed deductions that lowered your taxable income, those deductions were already reflected in your 2022 return. The state used the final tax liability number from your return, which already accounted for every deduction and credit you claimed. You did not have to recalculate anything or provide additional documentation about credits or deductions — the state used the numbers from your filed return.

Frequently Asked Questions

Do I have to report the Kemp refund as income on my taxes?

No. The Kemp refund was a one-time state payment and is not taxable income. You do not report it on your federal or state tax return. It does not affect your tax liability for 2023 or any other year.

What if I moved out of Georgia after 2022 — do I still get the refund?

Yes, as long as you filed a Georgia tax return for 2022 and met the income and tax liability requirements. Your current state of residence does not matter. The refund was based on your 2022 filing status, and Georgia sent it to the address on file from that return.

Can I get the Kemp refund if I filed an amended 2022 return?

If you filed an amended return after the original refunds were issued, contact the Georgia Department of Revenue to ask whether your refund amount should be recalculated. The state may issue an additional payment if the amendment changed your tax liability. Provide a copy of the amended return when you contact them.

What if my refund check was lost or damaged in the mail?

Contact the Georgia Department of Revenue and request a replacement check. You will need to provide your Social Security number and filing status. The state can issue a new check, though it takes several weeks. You may be asked to sign a statement confirming you did not receive or cash the original check.

Does the Kemp refund count as income for unemployment or benefits purposes?

This depends on the specific program. Some benefits programs count any income received, while others exclude one-time payments or state refunds. Contact the program administrator directly — whether that is your state's unemployment office, SNAP, Medicaid, or another agency — to ask how they treat the Kemp refund for your situation.