Treasury Offset Program & Debt Management Services

The Treasury Offset Program is a centralized offset program, administered by the Financial Management Service's (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C. § 6402(d) (collection of debts owed to federal agencies), 31 U.S.C. § 3720A (reduction of tax refund by amount of the debts), and other applicable laws. FMS disburses federal payments, such as federal tax refunds, for agencies making federal payments (known as "payment agencies"), such as the Internal Revenue Service. "Creditor agencies," such as the Department of Education, submit delinquent debts to FMS for collection and inclusion in TOP and certify that such debts qualify for collection by offset.

If you have questions regarding the offset of your federal tax refund or offset of another U.S. government-issued payment, you may phone the Treasury Offset Program Call Center at 1-800-304-3107.   

For additional information regarding the FMS Debt Management Services, you may visit the official FMS website at:  www.fms.treas.gov/debt or by phoning their office at 1-888-826-3127.   For questions or concerns you may have regarding the details of the debt itself, you may wish to directly contact the department or agency from which your debt originated.