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State of California Franchise Tax Board

Interagency Intercept Collection Program

The Interagency Intercept Collection (IIC) Program intercepts (offsets) refunds when individuals have delinquent debts owed to government agencies and California colleges. We administer the IIC program on behalf of the State Controller's Office. We intercept only the amount owed. Law references

Types of intercepted payments:

  • Personal income tax refunds
  • Lottery winnings
  • Unclaimed property disbursements

Example: If an individual expects a personal income tax refund of $500 and owes $100 for delinquent college tuition, we intercept $100 to pay the college owed the tuition. We send the remaining $400 refund to the individual within 25 business days. We also send a notice to individuals when we intercept their funds.

Individuals

Contact information - If you have questions or disagree with the intercept, call the agency listed on the intercept notice that we sent you. We do not have any detailed information about your account with the agency.

If you cannot resolve your issue with the intercepting agency, contact us.

For more information, see our FAQs.


Agencies

To participate in our intercept program, you must be:

  • A California state, city, or county agency.
  • A California state college, community college district, or other post-secondary educational institution.

Steps for participation

View our Webinar about Program Participation Basics – Geared towards agencies interested in joining.

Agency contact information - To be used by agencies only

Program bulletins - Check here for changes to program, procedures, fee amounts, and law updates.

  • March 2016 - Due Process Reminder: Pre-Intercept Letter Requirements
  • November 2015 - Fee for Calendar Year 2016
  • May 2015 - Fee for Calendar Year 2015
  • August 2014 - Fee for Calendar Year 2014
  • February 2014 - Special Districts Participating in Interagency Intercept Collection Program
  • July 2013 - Fee for Calendar Year 2013
  • November 2012 - Cities and Counties to Receive Unclaimed Property Funds
  • October 2012 - SWIFT Incoming and Outgoing Files and Reports
  • July 2012 - Mandatory SWIFT File Name Change
  • September 2011 - 2012 Interagency Intercept Booklet and Forms Are Available
  • September 2011 - Change in IIC billing (fees).
  • May 2011 - By December of 2012 we will only use SWIFT (Secure Web Internet File Transfer) for incoming and outgoing files and reports.

Forms and publications

Number and name Intended use
FTB 2645 - Interagency Intercept Collection Participation Guide For participating agencies and agencies who want to participate
FTB 2282 PC - Initial Request to Participate New agencies or debt type changes
FTB 2280 PC - Intent to Participate and Agency Certification New agencies and returning agencies (annually)
FTB 2288 - Pre-Intercept Notice Sample Use as a model for your intercept notice
FTB 2646 - Interagency Intercept Collection Program Time Line Annual intercept process

Law references

Reference Description

Government Code Sections 12419.2-3, 12419.5, and 12419.7-12

▪ Provides general authority for the IIC program.

▪ Establishes debt priorities.

▪ Identifies authorized debts, payments and participating agencies.

Government Code Section 12419.8 and California Revenue &Taxation Code 19551 Authorizes city and county tax officials pursuing property tax debts to request social security numbers.

State Administrative Manual 8790

▪ Outlines offsets to collect state debts.

▪ Requires state agencies to notify the debtor prior to offset and to provide them opportunity to present any valid objection.

State Administrative Manual 8776.6 Outlines state agencies' collection procedures prior to offset.

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