Forms and Applications - Ada County Clerk

(Please see https://adacounty.id.gov/clerk for the latest version of this information)

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Forms and Applications

Below you will find commonly requested forms and applications.  Please submit completed documents either in person, mail or fax.

Tax Intercept Information

Idaho Code Section 1-1624 authorizes the interception of an Idaho state tax refund to pay for delinquent debts owed by the taxpayer to the courts of Idaho. A “debt owed to the courts” may include any assessment of fines, court costs, surcharges, penalties, fees, restitution, money expended in providing counsel and other defense services to indigent defendants, or other charges which a court judgment has ordered to be paid to the court. A debt owed to the court as delinquent when it is not paid according to the terms of the judgment or order or agreement entered into between the court and the taxpayer which required the payment.

When You Should Use Form Objection to Intercepted Tax Return

If you are a taxpayer who has received notice that your state tax refund has been intercepted to pay for a delinquent debt you owe to the courts of Idaho you may file a written request for an administrative waiver of this set off within twenty-one (21) days after the notice was mailed to you (not counting Saturday, Sunday or a state holiday as the twenty-first day). No issues or claims previously decided in a court order or judgment or admitted or agreed to by you can be considered in this request. If the court finds the set off was made in error, for example, the debt was previously paid, reimbursement of the amount withheld in error will be ordered.

If you are a taxpayer who filed a joint return with your spouse and it is your spouse and not you, who is obligated to the courts, you may file a written objection within 21 days as specified above requesting the set off be limited to one half (1/2) of the joint refund with the remaining one half (1/2) to be refunded to you. To file this objection you may use the same form.

Objection to Intercepted Tax Return Form

For questions regarding this form contact the Court at (208) 287-6900 and choose option 6.