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Department of Taxation and Finance

New York State offset programs

New York State participates in several programs that allow us to offset money owed to you, such as a refund, and apply it to your outstanding debt.

We may apply your money to debt you owe to:

  • the Tax Department,
  • another New York State agency (such as the Office of Temporary Disability Assistance),
  • the Internal Revenue Service (IRS), or
  • tax debt for another state.

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

If you have an installment payment agreement with us, see Get information regarding your IPA for how offsets affect your payment plan.

My tax refund was offset

Was your refund withheld and applied to an outstanding debt? Learn more about our refund offset programs and what to do next.

Other money owed to me was offset

Learn more about other offset programs that withhold money owed to you, like contract payments or lottery winnings, and apply it to outstanding debts.

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