Date:October 19, 2007
Bulletin Number: 752

Year End Procedures and Deadlines for Processing Returned Paychecks (AC 230)


To notify agencies of AC 230 (Report of Check Returned for Refund or Exchange) procedures and deadlines.

Procedures for Returning Paychecks

Pursuant to the instructions on the AC 230, agencies must not return any payroll checks to OSC for a partial refund if either of the following situations occurs:

  • The employee is still actively employed by your agency or any other State agency; or
  • The employee is due any regular and/or lump sum payments that are equal to or exceed the amount to be refunded.
Processing Dates

To efficiently prepare 2007 W-2 Statements, AC 230s must be received by OSC no later than the following dates:

Check Date

Received by OSC

Prior to 10/1/07


10/1/07 to 10/31/07


11/1/07 to 11/30/07


12/1/07 to 12/31/07



1/4/08 (Administration)

AC 230s received after these deadlines may not be reflected in the 2007 W-2 Statements.  Therefore, agencies will be responsible for issuing a corrected W-2 for each affected employee.

Questions regarding this bulletin may be directed to the Payroll Deductions mailbox.