Tax News
Inside FTB

Interagency Intercept Collection (IIC) Program Expanding

We implemented a pilot program to expand the IIC program to offset income tax refunds for C corporations, S corporations, general partnerships, limited partnerships, limited liability limited partnerships, limited liability companies treated as partnerships, limited liability companies treated as corporations, and exempt organizations with unrelated business income beginning January 2, 2012.

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. More than 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 §12419.2, 12419.3, 12419.5 and 12419.7 authorizes the IIC program.

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 prior to referring debts to the IIC program.
  • FTB Form 5947D, Zero Balance Refund Return Information Notice with FTB Form 5949, Return Information Notice Explanation. 

Refer entities that received a notice regarding intercept funds to:

  • Interagency Intercept Desk at 916.845.5344.
  • FTB/Intercept Desk

PO Box 2966 MS A-460
Rancho Cordova, CA 95741-2966

Back to January 2012 Tax News