Offset of Federal Funds or Payments

The Minnesota Department of Revenue may offset (take) your income tax refunds or federal payments and apply them to pay income tax debts or debt referred to us from other Minnesota agencies. See Minnesota Statute 16D.18.

The U.S. Treasury Department may also take your state tax refunds or payments and use them to pay debts you owe the federal government. See the federal law 26 U.S. Code 6402(e).

Note: The Treasury Department manages several programs that use offsets to collect overdue state and federal debts. For more information, see the Treasury Offset Program website.