December 2025 Tax Refunds: Check state-by-state guide of different tax refund programs as it varies across US

The US tax system works at two levels: federal and state, and each operates separately. Federal tax refunds are handled by the Internal Revenue Service (IRS). These refunds happen when a person pays more federal income tax than they actually owe during the year, usually through paycheck withholding or estimated payments, reported Futbolete. Federal refunds are normally issued during tax filing season. In December 2025, the tax filing period for the 2025 tax year has not started, and the IRS has not announced any special payments or stimulus checks. According to Futbolete, any federal refund paid in December would likely be from unusual cases, such as late or amended returns from earlier years, not from a broad payment program.


State tax refunds and rebates work differently. Each state runs its own tax system through its department of revenue or treasury. State payments may come from overpaid state taxes, but they can also be issued through special laws, reported Futbolete. These include budget surplus refunds, inflation relief payments, or help with property taxes or energy costs. States set their own rules and schedules, so payments can be sent at any time of the year. As a result, any tax-related payments sent in December 2025 are most likely coming from state programs, not the IRS.

STATE-BY-STATE GUIDE OF TAX REFUND PROGRAMS IN DECEMBER 2025

Eligibility for state tax payments is determined by rules set by each state legislature, according to Futbolete. Most recipients are residents who met specific requirements before set deadlines. The payment amounts and methods differ from state to state. Information about each program is available on official state revenue department websites. There is no nationwide federal system to track these payments, so residents must contact or check with their own state tax agency for details, reported Futbolete.

According to Futbolete, various reports from state governments and local media indicate that several states have confirmed issuing payments in December 2025. The list below is not comprehensive and only includes states that have publicly reported activity during this period, reported Futbolete.

• Alaska: Remaining or supplemental Permanent Fund Dividend payments being distributed.
• California: Processing pending transactions from previous economic relief programs.
• Colorado: Issuing TABOR refunds from the state’s constitutional revenue surplus.
• Georgia: Distributing a one-time tax surplus refund authorized by state law.
• Minnesota: Sending payments tied to family credits or relief programs.
• New Jersey: Finalizing payment cycles for the ANCHOR property tax relief program.
• New York: Distributing authorized special credits or inflation relief checks.
• Pennsylvania: Settling pending property or rent rebate payments.
• Virginia: Completing distribution of a one-time budget surplus refund.