Tax Offset Program and FAQs
1. Why is interest included with the tax offset?
DOR is required by Section 143.781.6, RSMo to pay interest on refunds that are offset but not transferred to the applicable state agency’s escrow accounts within 60 days. DOR began to offset refunds for the judiciary in January 2019 but did not transfer those funds to the judiciary until May 2019. The interest is allocated by DOR to the agencies’ receiving the intercepted funds and the adjusted refund, if any. Any interest sent to the court represents a payment by the debtor on the indicated tax offset payment plan debt.
2. Why is there an offset when the payment plan is no longer delinquent?
The time period between when DOR originally intercepted the refund to when the first transfer was made to the judiciary was longer than usual this year. It gave debtors more opportunities to make payments. This is why it is important to review all of the emails for the Notice of Debt Offset as provided for in CCHB 805.02.
3. Why is the payment plan number missing the last number in the emails for the Notice of Debt Offset?
DOR truncated the payment plan number in the file received by the judiciary. DOR is working to get this fixed. The case id is correct. If there is any question regarding which payment plan to apply the payment to contact the Accounting Assistance Unit.
4. When will we get the offset mismatches?
DOR is still working to get the programming completed for the mismatches. If a debtor calls your court but you did not receive a Notice of Debt Offset for their case, provide them with the OSCA Help Desk number. Someone from the Accounting Assistance Unit may contact you to verify that it is a mismatch and work with DOR to get their refund released.
5. What do I do if I handle the tax offsets for my location?
Review the cases listed in the emails for the Notice of Debt Offset. If you want the amount intercepted to be refunded, make the request by replying back to Tax.Offset.Workflow.
When the court receives the emails for Electronic Funds transfer occur, receipt the total amount indicated to each case’s payment plan. Process any overpayment according to Section 488.014, RSMo. If the overpayment amount is less than or equal to $5, assess 3420/5168 - Overpayment and receipt the amount received. Refund over payments greater than $5 to the debtor.