Federal tax refund

Federal non-tax debts

26 U.S.C. 6402(d)
31 U.S.C. 3720A

100%

Child support debts

26 U.S.C. 6402(c)
42 U.S.C. 664

State income tax debts

26 U.S.C. 6402(e)

Social Security
Black Lung
Railroad Retirement
(benefit payments*)

Federal non-tax debts (may not be offset to collect child support or other debts owed to States)

31 U.S.C. 3716

Lesser of 15%
or amount over
$750.00

Federal salary

Federal non-tax debts

5 U.S.C. 5514
31 U.S.C. 3716

15%

Child support debts

31 U.S.C. 3716(h)

50%-65%

Federal non-tax
non-salary
non-benefit (includes civil service retirement)

Federal non-tax debts

31 U.S.C. 3716

100%, except as
otherwise provided
by law (25% for retirement)

Child support debts

31 U.S.C. 3716(h)

Federal non-tax,
non-benefit

State debts

31 U.S.C. 3716(h)

100%, except as
otherwise provided
by law

Tax levy of
non-tax Federal payments

Federal tax debts

26 U.S.C. 6331(h)

15%
100% for certain vendor payments