COLLECTION OF DEBTS FROM YOUR REFUND 
If you owe other taxes to the Department, the Department keeps all or part of your overpayment. The Department applies that amount to your liability. By law, the Department is required to transfer all or part of your overpayment to certain claimant agencies if you owe a debt for any of the following: • past due child support; • medical support liabilities; • educational assistance loans made under the Educational Assistance Act; • TANF liabilities; • SNAP liabilities; • unemployment compensation; • district court liabilities; • magistrate court liabilites; • Bernalillo County Metropolitan Court liabilities; • municipal court liabilities; • workers’ compensation liabilities; • educational assistance loans made with the New Mexico Higher Education Department. 
The Department refunds any amount over your liability and debt to you. 
IMPORTANT: If you receive notification that all or part of your refund was transferred to a claimant agency and you want to protest that action, contact the agency. The addresses and phone numbers are provided here for your convenience. If your refund was transferred to a claimant agency in error, that agency is required to correct the error and issue you a refund. 
Child Support Human Services Department 
Child Support Enforcement Division 
P.O. Box 25110 
Santa Fe, NM 87504 
(505) 827-7206, fax (505) 827-7285 (800) 288-7207 in state (800) 585-7631 out of state 
New Mexico Educational Assistance Foundation 
Loan Servicing Department Collections 
P.O. Box 27020 
Albuquerque, NM 87125 
(505) 345-3371 
Medical/TANF/SNAP Assistance 
Human Services Department 
Accounts Receivable Bureau Restitution Unit 
P.O. Box 2348 
Santa Fe, NM 87504-2348 
(800) 431-4593 
Unemployment Assistance New Mexico Department of Workforce Solutions 
Unemployment Insurance Benefit Payment Control 
P.O. Box 1928 
Albuquerque, NM 87103 
(877) 664-6984 
Administrative Office of the Courts (for information on specific courts) 
Warrant Enforcement Division 
237 Don Gaspar,
 Room 25 
Santa Fe, NM 87501 
(575) 524-5860 or (505) 896-9494 
Workers’ Compensation Assistance 
Workers’ Compensation Administration Financial Management Bureau 
P.O. Box 27198 
Albuquerque, NM 87125-7198 
2410 Centre Ave. SE 
Albuquerque, NM 87106 
(505) 841-6000 
New Mexico Higher Education Department 
2044 Galisteo Street, Suite 4 
Santa Fe, NM 87505-2100 
(505) 476-8400