Who runs the Treasury Offset Program
TOP isn’t run by the IRS. It’s managed by the Bureau of the Fiscal Service (BFS), the Treasury Department agency that actually issues your refund. The IRS calculates what you’re owed, then BFS checks that amount against a database of delinquent debts before sending your refund.
What debts trigger a refund offset
| Debt type | Who submits it |
|---|---|
| Past-due child support | State child support agency |
| Defaulted federal student loan | Department of Education |
| Unpaid state income tax | State tax agency |
| Other federal agency debt | The federal agency you owe |
Source: Bureau of the Fiscal Service
How you’ll find out about an offset
The agency you owe must mail you a notice at least 60 days before sending your debt to TOP. If your refund is later reduced, BFS sends a separate notice listing the amount taken and which agency received it.
Injured spouse relief if it’s your spouse’s debt
If you filed a joint return and the debt belongs only to your spouse, you may be able to claim your share of the refund back using injured spouse relief (Form 8379).
How to check or resolve a debt before it offsets your refund
Contact the agency you owe directly to confirm the balance and set up a payment plan if needed. Doing this before you file can help you avoid a surprise offset.
