STATE TAX REFUND OFFSET PROGRAM
The Ohio Department of Taxation (ODT) issues State tax refunds and The Ohio Administrative code 5101:1-1-90 authorizes ODT to conduct the State Tax refund offset program. This program allows the offset of your income tax refund (overpayment) to pay:
You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. If you receive an Ohio tax offset, you will receive a letter explaining that your refund has been offset and the state agency that is receiving your refund instead. If your refund is more than the amount you owe to the agency listed in your offset letter, you will receive the balance of your refund after the state debt amount is deducted.
If you filed a joint return and you're not responsible for your spouse's debt, you're entitled to request your portion of the refund back from the ODT. You may file a claim for this amount by completing and returning The Notice of Proposed Income Tax Refund Offset or the Non liable spouse worksheet.
Non-Liable Spouse (NLS) Worksheet Help Information