Partnership opportunities Multistate Offset Program


The Multistate Offset Program (MOP) was developed upon the enactment of the Delinquent Taxpayer Accountability Act and authorizes Franchise Tax Board to enter into reciprocal collection agreements with other states to redirect income tax refunds to offset the delinquent income tax debts of the other state.


We currently have agreements with the following state agencies:

  • New York State Department Taxation and Finance
  • Connecticut Department of Revenue
  • New Jersey State Department of Treasury

We are currently working to expand the program to include additional states.

Interested in partnering with us

We can start collecting money owed to you.

We send partner states updated balance information each week that shows any refunds we receive and apply.

Franchise Tax Board uses Secure Web Internet File Transfer (SWIFT) to securely exchange files to and from external customers. Visit SWIFT for more information.

Before you send us an account you must send an Intent to Offset Notice to individuals who have not paid. To ensure due process, the notice must tell the individuals:

  • The related Government Code Sections for your state
  • They have 30 days to resolve or dispute their debts, before you submit their debts to us
  • Your agency’s contact information for questions or to dispute their debt

Interested partners can contact us by sending us an email or a letter.

FTB MOP Network
Offset Program MS A140
Franchise Tax Board
PO Box 2966
Rancho Cordova, CA 95741-2966