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.  

Should you have any questions concerning the program, you can contact the Project Manager - Jacque Clements at jclements@indianacounties.org or 3177-829-3655.   

Registration Form

TRECs Debt Set Off Checklist

TRECs File Layout Requirements

TRECS File Layout Sample

TRECs Mandatory Debtor Notification Letter

TRECs Program Requirements

TRECs Summary of Program

TRECS Unique Debt Type Keys

AIC TRECs Debt Setoff Sample Debtor Notification Letter for one debt 2018

Agency Codes

Talking Points for Consideration for Participation

TRECS Memorandum of Understanding and Agreement

TRECS Appeal Form 

TRECS Findings Form

TRECS FAQs

TRECS Handout

Indiana Association of Counties’ TRECS secure debt file upload site.

TRECS Contact Sheet

Debtor Helpline Phone Number: +1 (866) 420-8494. 



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  • Phone: 
    (317) 684-3710
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    (317) 684-3713