If you, your spouse, or former spouse owes a debt to one of the agencies below, all or part of your refund is subject to being withheld to satisfy the debt. You will receive a letter by mail advising which agency has claimed your refund.
It is the agency's responsibility to refund any set off amount paid to the agency in error. If you owe a debt for Arkansas income tax, your federal refund may be captured to satisfy your state income tax debt.
