Collection of debts from your overpayment (offsets)

We will keep all or part of your overpayment (refund) if you owe any of the following:

New York State tax liability

New York City or Yonkers personal income tax liability

metropolitan commuter transportation mobility tax liability

a New York City tax warrant judgment debt

defaulted governmental education, state university, or city university loan.

past-due support

a past-due legally enforceable debt to: the IRS, a New York State agency , or another state

We will refund any amount that exceeds your debts in the same proportion as you directed on lines 78-79.

A New York State agency includes any state department, board, bureau, division, commission, committee, public authority, public benefit corporation, council, office, or other entity performing a governmental or proprietary function for the state or a social services district.

If you have questions about whether you owe a past-due legally enforceable debt to the IRS, to another state, or to a New York State agency, contact the IRS, the other state, or the New York State agency.

For New York State tax liabilities, New York City or Yonkers personal income tax liabilities, or metropolitan commuter transportation mobility tax liabilities, call 518-457-5434 or write to:

If not using U.S. Mail, see Publication 55 , Designated Private Delivery Services.