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
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.