Expansion of the Interagency Intercept Collection Program

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Purpose of bulletin

To inform staff that beginning January 2, 2012, we will implement a pilot program to expand the Interagency Intercept Collection (IIC) program to offset income tax refunds for C corporations, S corporations, general partnerships, limited partnerships, limited liability partnerships, limited liability companies treated as partnerships, limited liability companies treated as corporations, and exempt organizations with unrelated business income.


We administer the IIC program on behalf of the State Controller’s Office for individual tax refunds, lottery winnings, and unclaimed property payments to apply to state and local debts. Over 300 agencies participate in the program including Board of Equalization and the Employment Development Department.

Nineteen city, county, and state agencies will participate in the year-long pilot. The pilot will then be evaluated for full implementation in the future.

Government Code Sections 12419.2, 12419.3, 12419.5, and 12419.7 authorizes the IIC program.

Taxpayer notices

The following notices will be sent to entities notifying them of the intercept.

  • Pre Intercept Notice – Participating agencies send this notice at least 30 days before referring debts to the IIC program
  • FTB Form 5947D, Zero Balance Refund Return Information Notice, with FTB Form 5949, Return Information Notice Explanation
  • FTB Form 4141B, Agency Offset Notice

Taxpayer contact

Refer entities that received a notice regarding intercept funds to:

  • Interagency Intercept Desk at 916.845.5344
  • FTB/Intercept Desk, PO Box 2966, MS A460, Rancho Cordova, CA 95741-2966

Direct media contacts to:

  • Public Affairs at 916.845.4800

Is there something wrong with this page?

Help us improve our website

Don't include social security numbers or other personal/confidential information.


You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.