Treasury Offset Program: how TOP matches debts to tax refunds

How the Treasury Offset Program works

The Treasury Offset Program is a central, automated database of delinquent debts that federal and state agencies send to the Bureau of the Fiscal Service. Before most federal payments go out, disbursing officials compare each payee's name and taxpayer identification number with that database. A payment is reduced only when both the name and number match and the payment type is one the law allows to be offset.

For individuals the taxpayer identification number is usually the Social Security number. Because matching uses the number, a change of name or address does not keep a debt from being matched.

Tax refunds are the best-known target, but they are not the only one. BFS lists wages including military pay, federal retirement, contractor payments, and some Social Security and Railroad Retirement benefits among the payments TOP can reduce. Supplemental Security Income is excluded.

Does the IRS decide offsets?

No. The IRS calculates your refund and certifies it for payment, then BFS makes the payment and runs the TOP match. The IRS has no record of which non-tax agency referred a debt, and IRS staff cannot remove it.

Federal tax debts are the exception in both directions. The IRS applies your refund to your own back taxes before the refund leaves the IRS, and it sends a CP49 notice when it does. Separately, the IRS can levy other federal payments through TOP under its own authority. BFS notes that tax law generally bars it from disclosing details about a federal tax debt, so questions about those go to the IRS.

Treasury offset program debt check before you file

There is no online TOP lookup tool for individuals. You have two practical ways to learn whether a debt is on file before your 2027 refund is issued.

1. Review your mail from the past year for a notice of intent to offset. Any agency must send one at least 60 days before it refers a debt, and the letter states the debt type, the amount and your rights.
2. Call the TOP automated line at 800-304-3107 and enter your Social Security number. The system reports whether a debt has been referred and which agency referred it.
3. If a debt is listed, call that agency before you file. Ask whether a repayment agreement, a hardship review or proof of payment would remove the referral before your refund is issued.
4. If the debt belongs only to your spouse and you plan to file jointly, prepare Form 8379 to attach to the return.

Treasury offset program phone number and what TOP staff can do

The TOP interactive voice response number is 800-304-3107. Hearing impaired callers can use the Federal Relay Service at 800-877-8339. The IRS publishes hours of Monday to Friday, 7:30 a.m. to 5 p.m. Central on Tax Topic 203, and BFS lists the numbers on its public FAQ page.

BFS says plainly that TOP staff cannot discuss the debt, refund amounts collected, or discuss payment options. TOP also cannot accept a payment on the debt. Everything beyond confirming the referral is handled by the creditor agency or by Treasury's Cross-Servicing program if the agency passed the debt to it.

Contacting the creditor agency about a bureau of the fiscal service offset

The BFS offset letter names the agency that received your money and gives a contact point there. That agency is the only party that can confirm the balance, correct an error or return an offset.

BFS warns that money can take two weeks or more to reach the agency after an offset. If an agency says it has no record of the payment, wait that long before assuming it is lost.

TOP rules and numbers at a glance

These figures come from the BFS program fact sheet and its How TOP Works page. They apply to every agency that uses the program.

Federal agencies must refer non-tax debts that are more than 120 days delinquent. A debt must be at least $25, valid and legally enforceable, and not in bankruptcy, forbearance or under appeal. The law behind the program is found at 26 U.S.C. 6402(d), 31 U.S.C. 3716(c) and 31 U.S.C. 3720A.

For a full walkthrough of what to do after money is taken, see our tax refund offset guide. Child support debts have extra state rules covered in child support refund offsets, and state tax agencies can also keep state refunds, as explained in can the IRS take your state refund.