What the Treasury Offset Program does
The Bureau of the Fiscal Service (BFS), part of the U.S. Treasury, operates the Treasury Offset Program (TOP). It matches eligible federal payments, including tax refunds, against overdue debts referred by creditor agencies. Eligible refund offsets can include past-due child support, federal non-tax debts such as student loans, state income tax and certain state unemployment compensation debts. Whether a particular debt is eligible depends on its rules and status; not every private debt is a TOP debt.
A TOP refund offset is not the same as an IRS adjustment to the tax calculation, a CP05 review before a refund is released, or an IRS CP49 applying a refund to other federal tax owed. The broader TOP program can also process federal tax levies on other payments. This page focuses on tax refunds offset for debts other than federal tax; do not treat it as levy or Social Security benefit advice.
Find out what was taken and who received it
BFS sends an offset notice explaining the original refund, the amount offset and the creditor agency receiving it. Compare the tax year, refund amount, amount taken and any remaining refund with your records. Keep both the agency’s earlier debt notice and the BFS offset notice.
For the agency name or information about debts referred to TOP or payments offset, call the official TOP automated system at 800-304-3107. Hearing-impaired callers may use 800-877-8339 through the Federal Relay Service. Verify these numbers on the official BFS page before providing identifying information. IRS generally does not have the non-tax debt details. If the original refund amount listed by BFS differs from the refund shown on your return, the IRS reduced-refund guidance says to contact the IRS about that difference.
Dispute or resolve the debt with the creditor agency
If the debt is wrong, already paid, belongs to someone else, or you want repayment or hardship options, contact the creditor agency or servicing program identified on the notice. TOP staff cannot decide the debt dispute, accept debt payments, refund amounts collected or negotiate payment options. For a debt handled by Treasury Cross-Servicing, follow that program’s instructions. Ask the responsible agency how it will update TOP if the debt is resolved and what proof or refund process applies.
Before referring a debt, the agency must notify you about the debt, the intended offset and your rights to inspect records, seek review and arrange payment. Read that notice immediately. Review procedures, response dates and hardship or repayment options differ by agency and debt type. There is no single universal TOP appeal deadline, automatic reversal, or IRS payment plan that resolves every non-tax debt.
Keep copies of the notices, proof of payments, correspondence and dated contacts. Request written confirmation of any correction. An IRS tax payment plan or a hardship request concerning a refund hold does not by itself cancel a non-tax TOP offset or guarantee that an offset already made will be returned.
When the debt belongs only to your spouse
If a joint refund was applied to your spouse’s separate debt and you are not legally responsible for that debt, consider injured spouse relief through IRS Form 8379. It is an allocation process, not a debt appeal and not innocent spouse relief. The IRS determines eligibility and your share; it is not automatically half of the refund. See the separate injured spouse resource for filing options and claim-time cautions.
TaxRZR never collects your taxpayer identification number, notices, return or payment details. Use official IRS, BFS or creditor-agency channels for private records; do not send them through this site.
Related notices and book chapters
These chapters provide general records and dispute context, not the new resource’s specific procedures.
Separately sourced refund education
- Reclaiming your share of a joint refund: injured spouse relief
Understand Form 8379, eligibility, filing options, claim-time limits and the difference between injured spouse and innocent spouse relief.
- When a tax refund pays a debt other than federal income tax
Understand Treasury Offset Program notices, identify the creditor agency, dispute a debt through the right office and distinguish an offset from a refund review.
Official sources and review status
IRS and Bureau of the Fiscal Service sources independently checked October 29, 2026. Additional education from the TaxRZR editorial team. Professional review pending. Not individual tax or legal advice; your actual agency notice and current official instructions control.
- IRS: Reduced refund and non-tax offsets
- BFS: Treasury Offset Program
- BFS: Frequently asked questions for debtors