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Debt Management ServicesTreasury Offset Program Legal Authorities:
|
Type of Payment Offset |
Type of Debt Collected |
Statutory Authority |
Regulatory Authority |
Amount Deducted |
Federal tax refund |
Federal non-tax debts |
26 U.S.C. 6402(d) |
31 CFR 285.2 |
100% |
Child support debts |
26 U.S.C. 6402(c) |
31 CFR 285.3 |
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State income tax debts |
26 U.S.C. 6402(e) |
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State unemployment compensation debts |
26 U.S.C. 6402(f) |
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Social Security |
Federal non-tax debts |
31 U.S.C. 3716 |
Lesser of 15% |
|
Federal tax debts (levy) |
26 U.S.C. 6331(h) |
15% |
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Federal salary |
Federal non-tax debts |
5 U.S.C. 5514 |
5 CFR 550.1101 |
15% |
Child support debts |
31 U.S.C. 3716(h) |
31 CFR 285.1 |
50%-65% |
|
Federal tax debts (levy) |
26 U.S.C. 6331(h) |
15% |
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Federal non-tax |
Federal non-tax debts |
31 U.S.C. 3716 |
Federal Claims |
100%, except as |
Child support debts |
31 U.S.C. 3716(h) |
31 CFR 285.1 |
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Federal tax debts (levy) |
26 U.S.C. 6331(h) |
15% |
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State debts (other than support) |
31 U.S.C. 3716(h) |
100%, except as |
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State payments |
Federal non-tax debts |
State statutes |
State regulations |
100% |
*Benefit payments may not be offset to collect child support or other debts owed to states. |
Code of Federal Regulations
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