The New Jersey Division of Taxation has updated its guidance on set-off programs. They divert a taxpayer’s refunds and government payments to pay federal or state debts, such as unpaid taxes, traffic fines or child support. The Set-Off of Individual Liability program withholds NJ gross income tax refunds and homestead benefit payments from taxpayers who owe debts to governmental agencies. The Federal Offset of Individual Liability program withholds federal income tax refunds and monthly federal pension payments from taxpayers who owe income tax debts to the state. Click here for more information. Contact the CG Team with questions via the form to the right or call 732.676.4100. © 2019