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In general, Massachusetts law allows the Massachusetts Department of Revenue (DOR) to apply taxpayers’ overpayments to any outstanding undisputed tax liabilities they may have. Additionally, for purposes of AP 606.1 – 606.7, an overpayment is subject to intercept regardless of whether the taxpayer has requested that DOR issue a refund or credit the overpayment to a subsequent tax period as an estimated payment.
Joint filers may have their entire refund intercepted. If the overpayment being applied to an undisputed liability resulted from the filing of a joint Massachusetts Income Tax return and only one joint filer is legally responsible for the debt, the non?debtor spouse may request that DOR refund a portion of the overpayment by filing Form M-8379. Form M-8379 (Nondebtor Spouse Claim and Allocation for Refund Due) may be filed only if the non?debtor spouse would be due a refund based on separate filing status, and the income, withholding and estimated tax payments relate to the non?debtor spouse. Continue reading 606.1: Refund Intercepts for Massachusetts Department of Revenue Tax Liabilities