Tax Refund Interception Program (TRIP)
Wisconsin statutes authorize the Department of Revenue (DOR) to intercept tax refunds and refundable credits to pay debts owed to government agencies and Wisconsin Tribes.
- State agencies - sec. 71.93, Wis. Stats.
- Local governments - sec. 71.935, Wis. Stats.
- Internal Revenue Service - sec. 73.03 (52), Wis. Stats.
- Tribes - sec. 73.03 (52n), Wis. Stats.
- Tax obligations of other states - sec. 73.03 (52m), Wis. Stats.
Other revenue sources:
- Vendor setoff – sec 71.93(b) and 71.935, Wis. Stats., authorizes the Department of Revenue to certify debts to the Department of Administration so that they may reduce a disbursement to the debtor by the amount of the debt.
- Lottery prizes – sec. 565.30 (5), Wis. Stats., authorized the Department of Revenue to intercept lottery prize winnings greater than $1,000 to be applied against the amount the taxpayer owes to state agencies.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Agency Setoff Coordinator
Mail Stop 4-206
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 264-0344
Fax: (608) 266-6226
Page last updated September 20, 2013