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Tax Intercept

Tax Intercept

Indiana Code 6-8.1-9.5 authorizes Ivy Tech Community College as a Claimant Agency to report debt to the Indiana Department of Revenue for possible offset from a future Indiana income tax refund due to you.  As such the Department of Revenue Services will garnish (intercept) your State of Indiana income tax return on behalf of Ivy Tech Community College in order to pay an outstanding balance.

If you feel this debt is not valid, you have the right to request a hearing via an appeal process with Ivy Tech. Your electronic appeal, with documentation, must be submitted within 30 days of the date of your notification letter at www.ivytech.edu/taxappeal. Failure to request a hearing or proof of prior payment will constitute acknowledgment of the debt owed. If you have any questions, please call us at 1-888-489-5463.

Please be advised that you may receive notification of your tax refund intercept prior to your written notification being sent through the mail by using the Indiana Department of Revenue’s (IDOR)  “Where’s my refund” feature.

If married, you should advise your spouse that your state income tax refund is subject to interception. Once you have notice of your tax intercept, you should immediately file an appeal for Ivy Tech to submit an injured spouse request on your behalf. Please include you and your spouse’s information (Full name and Social Security number), so that your injured spouse request can be completed.

If the debtor (student) is deceased, please immediately file an appeal and include as much of the student’s information known, including a Certificate of Death.

Tax Intercept FAQ

  • Yes, according to IC 6-8.1-9.5-6 you have 30 days from the date on your tax offset letter to file an appeal.

  • A hearing will be scheduled as soon as possible after receiving a timely appeal. You will be notified of the hearing time and date in a Notice of Appeal.

  • No. Please do not submit multiple appeals.  Your appeal has been received and is still being processed. Furthermore, if you need information about your hearing please contact the last campus attended and they will be able to assist you.

  • Ivy Tech will issue your decision within 90 days after your hearing date.

  • Please see the General Counsel’s website under Identify theft for further information.

  • Once the College receives injured spouse information, it is forwarded to the Indiana Department of Revenue (IDOR). The IDOR will then send out a packet of documents to the address of the injured spouse for verification. Please respond back to the IDOR immediately, so that the process may proceed. Once the IDOR receives the documents back, they will then notify the College of their decision.

  • If you are unable to attend your hearing, the College will still hold a hearing in your absence. The panel will review the information included in your appeal and also your student records to make an informed decision.

  • Due to the Family Educational Rights and Privacy Act (FERPA), under no circumstances can we discuss student accounts with a spouse without the student’s consent. The student will need to fill out a Release of Information form and submit this form to the College. The form can be located here.

  • No. Additional documentation can be discussed once you receive your Notice of Hearing.

  • The Department of Education’s decision to discharge a student loan due to disability, has no bearing on the debt with Ivy Tech.  The College is required by law to return any funds requested by the Department of Education, due to a change in enrollment or ineligibility. This then creates a debt to the College with the amount of funds that were required to be returned.