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 (MS Excel version) spreadsheet to refer accounts to the program on a monthly basis.