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After you file
No, this policy hasn't changed -- the IRS can still levy your state tax refund.
Under the State Income Tax Levy Program, the IRS is allowed to take your state tax refund to satisfy your federal income tax debt.
Bear in mind that, when levies such as this occur, the IRS is basing its action on the information provided by the state. It's possible that the state information that it relied on was incorrect.
For more information on IRS levies of state refunds, please see Federal and State Levy Programs on the IRS website.
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‎January 20, 2020
11:58 AM