TRECS Debt Setoff Tools

TRECS (Tax Refund Exchange and Compliance System) is a results-oriented process to help counties collect outstanding debts in a timely, cost-effective manner.  Senate Enrolled Act No. 515 -  codified in IC-6-8.1-9.5 allows Indiana local governments to submit debts of at least $25.00 to the Indiana Department of Revenue (IDoR) and offset personal income tax refunds.  The Association of Indiana Counties has an agreement with IDoR to function as the one clearinghouse entity to submit debts on behalf of local governments.  The clearinghouse will add $20.00 to the amount of the debt if a setoff occurs.   There is no added cost to the local unit.

The AIC has contracted with the National Association of Counties Financial Services Center (NACo FSC) to perform the back-office functions of the debt setoff program.  NACo FSC processes and submits the consolidated files to IDoR and manages a toll free helpline for technical assistance to the counties.  

You will find all the important information about the program in the TRECS Information Packet which you can print off in its entirety or you have the ability to print off the specific information you need from the list below. 

AIC TRECs Information Packet

AIC TRECs Summary of Program

AIC TRECs Overview of Program Requirements

AIC TRECs Debt Setoff Requirements Checklist

Sample Memorandum of Understanding with AIC TRECs

AIC Debt Setoff Registration/Participation Form

Talking Points for Consideration of Participation in AIC TRECs Debt Setoff Program

Sample Debtor Appeals Form

Sample Findings of Fact Form

County Agency Codes for SFTP Login

AIC TRECs Deb Setoff FAQ's

AIC TRECs Debt Setoff File Layout Requirement

Indiana Association of Counties’ TRECS secure debt file upload site. - Click  on this space when you are ready to upload your debt file for processing

For IT Help Assistance please call 1-877-265-4770

Should you have any questions concerning the program, you can contact the Project Manager - Jacque Clements at jclements@indianacounties.org or 317-829-3655.