If you receive an IRS Notice of Intent to Offset, your tax refund is going to be seized and put towards debt you owe to the IRS or another government agency. As part of the Treasury Offset Program (TOP), your tax refund checks are matched against any outstanding debts you owe a federal or state government agency. When you have an outstanding debt, your refund can be seized up to the amount of debt you owe.
Treasury Offset Program Debts
The TOP can be used to offset your refund when you owe any of the following debts:
- Unpaid child support
- Federal tax debt
- State tax debt
- Federal non-tax debt, such as federal student loans
- Some unemployment compensation debts
Your debt can generally be sent to TOP once it is 90 days past due. Your debt won’t go to the IRS—it goes to the agency you owe.