The New Mexico Department of Workforce Solutions (NMDWS) uses many tools to recover overpaid Unemployment Insurance (UI) benefits. The Treasury Offset Program (TOP) is available to permit NMDWS to intercept federal income tax refunds and apply them to overpayment debts.
Unemployment Insurance overpayments subject to the TOP are those due to fraud or the failure to accurately report earnings.
A "pre-certification" letter is mailed 180 days after the debt become delinquent to the last known address of the individual explaining that their debt will be forwarded to TOP if not satisfied within 60 days.
Claimants can pay the debt in full, or present evidence that part or all of the debt is not subject to the offset. Evidence must be received by NMDWS within 60 days from the date of the “pre-certification” letter. If full payment is not received, or evidence is not received by the 60-day deadline, NMDWS will refer the debt to the Treasury.
If a TOP collection proceeds against you, part or all of your federal income tax return will be intercepted by the United States Treasury and remitted to the Department before you receive it. If you have any questions about TOP or the letter you receive, call the UI Operations Center, 1-877-664-6984, Monday through Friday from 8:00 a.m. to 4:30 p.m.