Debt Set-Off Program

In 1983, the General Assembly enacted legislation authorizing State Agencies to set-off the Virginia income tax refunds due individual taxpayers with past due accounts. In addition, Virginia lottery winnings in excess of $600 are also subject to set-off. Legislation in 1990 amended the Code to include a vendor set-off program. Individuals conducting business with other state agencies can have their compensation set-off by other agency debts. A single submission to the Debt Set-Off Program will automatically be included on both the tax and the vendor programs.

This program is administered by Treasury Reporting. See Guidelines for submitting Past-Due Accounts to the Debt Setoff Program.

Use the Debt Setoff Referral List (Adobe pdf version) Debt Setoff Referral List (MS Excel version) spreadsheet to refer accounts to the program on a monthly basis.