606.4: Refund Intercepts for Massachusetts Department of Unemployment Assistance

606.4: Refund Intercepts for Massachusetts Department of Unemployment Assistance

Please note that a $10 fee will be deducted from a taxpayer’s state tax refund to cover DOR’s costs of processing this state tax refund intercept. The fee will be deducted from the refund prior to the intercept.

If the Massachusetts Department of Unemployment Assistance (DUA) certifies that a taxpayer has not repaid an overpayment of unemployment benefits, DOR will intercept the taxpayer’s refund and remit the intercepted amount to DUA. DUA will apply the refund against the amount of overpayment of benefits.

If the taxpayer wishes to contest the validity and/or the amount of the refund transferred to DUA, the taxpayer may apply for a G. 30A hearing before DUA by completing the Request for Hearing Form attached to the Notice of State Income Tax Refund Intercept Transfer (the Notice) and mailing it to the address listed on the Request for Hearing Form within 30 days from the date of mailing of the Notice. If the taxpayer filed a joint Massachusetts income tax return and all or part of the refund that has been transferred to DUA is attributable to the income of the non-debtor spouse who has not received an overpayment, the spouse may apply for a G. 30A hearing before DUA by completing the Request for Hearing Form attached to the Notice and mailing it to the address listed below within 30 days from the date of mailing of the Notice.

For additional information, contact the Department of Unemployment Assistance, UI Benefits Collection Department/Tax Intercept, 3 rd floor, Charles F. Hurley Building, 19 Staniford Street, Boston, MA 02114. Additional information may be obtained by calling DUA at the number listed on the Notice. DOR should not be contacted for information about a refund transferred to DUA.

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Please note that a $10 fee will be deducted from a taxpayer’s state tax refund to cover DOR’s costs of processing this state tax refund intercept. The fee will be deducted from the refund prior to the intercept.

606.5: Refund Intercepts for Office of the State Comptroller

If the Massachusetts Office of the State Comptroller (OSC) certifies that a taxpayer is delinquent in the payment of a liability to another state agency, to a Massachusetts city or town, an agency of a city or town, a housing authority, a state authority, or any federal agency as certified by a federal official to the comptroller pursuant to G. 7A, § 19, DOR will intercept the taxpayer’s refund and remit the intercepted amount to the OSC. The OSC will apply the refund against the delinquency. DOR’s Notice of State Income Tax Refund Intercept Transfer (the “Notice”) will identify to the taxpayer the state agency, city or town, agency of a city or town, housing authority, state authority or federal agency where the delinquency exists. If the taxpayer wishes to contest the validity and/or the amount of the debt, the taxpayer may apply for a G. 30A hearing before the entity to whom the intercept was remitted by applying in writing within 30 days from the date of mailing of the Notice. If the taxpayer filed a joint Massachusetts income tax return and all or part of the refund that has been transferred is attributable to the income of the non-debtor spouse who has no delinquency, the spouse may apply for a G. 30A hearing before the entity where the delinquency exists by applying in writing within 30 days from the date of mailing of the Notice. The taxpayer should contact the entity where the delinquency exists directly using the address provided on the Notice. DOR should not be contacted for information about a refund transferred to a state agency, city or town, agency of a city payday advance Middleton Ohio or town, a housing authority, a state authority, or a federal agency.

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