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The state and the federal (IRS) are completely separate.  The state will generally not offset your refund for a federal debt, but they can offset for a state debt.

 

The IRS (federal) can hold your 2024 refund if they think you owe for past years.  If you did not file a 2023 return, the IRS can create a substitute return in their system, using any income that they know about, from 1099s or W-2s.  They will not give you credit for deductions or credits that you might claim, because you don't get those unless you claim it in writing by filing a return.  If the substitute return shows you owe taxes, they can hold your refunds until that is paid.  The way to solve that is to file a 2023 return to demonstrate the proper amount of tax you owe or refund you are due.  If you end up with a credit balance, they will refund it to you. 

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