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.
- Any housing authority
- Arkansas circuit, county, district, or city courts
- AR colleges, universities, and technical institutes
- County tax collectors or treasurers
- Department of Finance and Administration
- Department of Higher Education
- Department of Human Services
- Employee Benefits Division of DFA
- Internal Revenue Service
- Office of Child Support Enforcement
- Office of Personnel Management of DFA
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.