Do I Owe? Refund Offsets & Federal Debts

Step 1

Check for a refund offset (non-IRS debts)

The Treasury Offset Program (TOP), run by the Bureau of the Fiscal Service, can reduce your federal payment (like a tax refund) to collect certain debts — for example, child support or defaulted student loans.

Call TOP (automated)

TOP IVR: 800-304-3107 (TTY Relay: 800-877-8339) — tells you which agency received your refund and who to contact.
Learn more: Treasury Offset Program overview · TOP contact · IRS Topic 203: Reduced Refund

What it means

TOP handles non-IRS federal and state debts. The IRS offsets refunds for federal tax debts.
If an offset occurs, you’ll receive a notice showing the original refund, the amount taken, and the agency paid.

Step 2

Check your IRS balance & record

Strongly recommended: use the IRS Offset automated line first to learn if a debt may reduce or fully take your refund.

Start here (automated phone)

IRS Offset (TOP) IVR: 800-304-3107. This system identifies any eligible debts that could offset your refund and tells you the agency to contact for next steps. (Source: IRS Topic 203 · Bureau of the Fiscal Service)

Then, check online (optional)

IRS Online Account — view balances by year, payments, notices, and tax records.
Get Transcript — view or request mailed transcripts; phone transcript line: 800-908-9946.
Where’s My Refund? — track current-year refund status; phone hotline (no internet): 800-829-1954.

Step 3

If you received a notice

Read this carefully

Official IRS first contact is by U.S. mail. The IRS will not initiate contact by phone, text, or email to demand information or payment.
For non-IRS debts, the Bureau of the Fiscal Service (TOP) sends the offset letter listing the agency and contact info.
If someone contacts you claiming to be the IRS, do not share personal or payment information. Verify at the links below.

Sources: How to know it’s the IRS · Beware of scammers posing as the IRS

Step 4

Check your IRS transcript for offset codes — and what to do next

Get your transcript

Online: Get Transcript (fastest) or via your IRS Online Account.
By phone: automated transcript line 800-908-9946 (mailed to your address on file).

Transcripts show account activity that can include refund offsets and adjustments.

How to resolve — and how to avoid future offsets

Non-IRS debts: Call the agency listed on your TOP letter to dispute, pay, or set up arrangements. Verify agency info via TOP contact.
IRS tax debts: Consider a payment plan (apply online: Online Payment Agreement) or discuss temporary hardship relief (temporary delay/CNC).
Identity theft concerns: See Identity Theft Central and victim assistance.
Prevent next year’s issues: keep your address current (Form 8822) and review withholding using the Tax Withholding Estimator. Consider an Identity Protection PIN.

Need 1095-A details fast? (strongly recommended)

Call the Marketplace: 1-800-318-2596 (HealthCare.gov). Ask them to provide your 1095-A information over the phone — if they mail it, it can take weeks.
Say clearly:
- “I need your 1095-A.”
- “I need the policy number.”
- “Line 33 — Columns A, B, C (Monthly premium, SLCSP, APTC).”
This lets us start right away; waiting for mail can delay your filing and progress.

Sources: HealthCare.gov — Contact · How to find/use 1095-A · IRS Form 1095-A (PDF) · Instructions

If your refund was reduced

Next steps if you think the offset is wrong

Act on the notice

Call the agency listed on your TOP notice for non-tax debts, or follow the instructions on your IRS notice for tax debts.
Gather proof (e.g., payment records, identity theft reports) before you call.

Get help if you’re stuck

Taxpayer Advocate Service: Refund Offsets
Call TAS: 877-777-4778 if you face hardship or can’t resolve the issue.
Reference: IRS Topic 203

Joint returns

Refund taken for your spouse’s debt?

File Form 8379 (Injured Spouse Allocation)

Use Form 8379 to request your share of a joint refund that was applied to your spouse’s past-due debt.
Download the form: Form 8379 (PDF) · Instructions
More help: Taxpayer Advocate: Injured Spouse · Consider Innocent Spouse Relief if the issue is a spouse’s understatement of tax (not debt offset).

Prevent & resolve checklist

Verify offsets early: Call 800-304-3107 (TOP IVR) to see if non-IRS debts may reduce your refund.
Monitor IRS account: Check your IRS Online Account and transcripts for activity.
Adjust withholding: Use the Tax Withholding Estimator to avoid balances due.
Keep address current: File Form 8822 so notices reach you promptly.
Set up a plan if needed: Apply for an Online Payment Agreement to prevent additional offsets/penalties.
Protect against ID theft: Consider an Identity Protection PIN.
If spouse’s debt is involved: file Form 8379 with your return or after the offset.

Want us to check for offsets and set up your IRS Online Account?

We can review your account, pull transcripts, and prepare any injured-spouse or payment-plan paperwork.

Start with Meta Tax

Note: For non-tax debts collected by TOP, contact the agency on the notice. For IRS tax debts, follow the instructions on your IRS letter. Rules and phone lines can change; always use the linked official pages.