Debt Set Off Program

The Debt Setoff Program (DSO) was established to hold offenders accountable for financial obligations owed, to assist in the enforcement of court orders, and to increase collections in the Arizona court system.  A participant* provides the name, social security number (SSN) and the full amount of the debt owed to the DSO program and if a debt claim matches with a taxpayer's refund or lottery winning, an intercept will occur.

Arizona Tax Refund Interception
 A.R.S. § 42-1122 allows the Arizona court system to participate in the Arizona Department of Revenue's DSO program.  The DSO program enables participants to intercept Arizona state income tax refunds if an outstanding amount of $41 or more is owed.

A taxpayer, whose refund has been intercepted, may call the DSO Interactive Voice Response (IVR) in the Phoenix Metropolitan area at (602) 452-3210 or toll free 1-877-435-3829.  The caller must enter their SSN and follow the prompts when instructed.  It is also advised that the caller listen to the entire message in the event they have been entered into the program by more than one participant.  The caller will receive information regarding which participant(s) they can contact and provided with the participant(s) phone number.

Arizona Lottery Winnings Interception
 A.R.S. § 5-575 established a debt setoff program by which Arizona Lottery winnings of $600 or more could be intercepted to collect delinquent debts of at least $100.

For more information about the DSO program, send your inquiry to *Participants are comprised of Adult and Juvenile Probation departments, divisions of County Attorney offices, and courts in the state of Arizona.