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Tax refund offset programs

If we offset your New York State tax refund, we will send you a DTF-160, Account Adjustment Notice, detailing:

  • the amount we offset,
  • the agency we sent your money to, and
  • contact information for that agency.

If you have questions about a debt not owed to the Tax Department, you must contact the agency we sent the funds to.

If your refund was applied to a New York State tax debt, and the amount applied does not pay your balance in full, you must resolve your remaining balance. If you do not resolve your balance, we may proceed with collection action.

Refunds applied to your spouse’s debt

You must file Form IT-280, Nonobligated Spouse Allocation, with your return to protect your portion of a joint refund from being applied to a New York State debt owed solely by your spouse. See Nonobligated spouse relief for more information.

If you did not file Form IT-280 with your original return, and your refund has been offset to pay your spouse’s past due debt with a New York State agency, you will need to file this form within 10 days of the date we mailed you the DTF-160, Account Adjustment Notice.

Programs that offset tax refunds