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Debt Set Off

North Carolina General Statute 105A

Debt set off (PDF) allows cities and counties to submit outstanding delinquent taxes or any other debt owed the county or city of more than $50 to the North Carolina Department of Revenue.

The department of revenue will then match these debts to the individual state income tax refunds.

Once a match is made the amount of the debt will be deducted from the state income tax refund and sent to the appropriate department in the county or city that submitted the debt.

Fees

A $15 fee will also be charged by the clearinghouse for each receipt over $50. North Carolina Department of Revenue charges a $5 fee for processing offset.

Appeals

You may appeal attachment of North Carolina State tax refund and/or lottery winnings by completing the Debt Set Off Hearing Form (PDF).

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