Federal Withholdings and Offsets

Click on the questions below for answers about withholdings and offsets.

• Tax refund withholdings and offsets

  The amount of my federal payment (e.g., income tax refund) has been reduced ("offset"). Why?

  My spouse and I filed a joint tax return and our refund was offset for a debt that my spouse owes. What must I do to receive my portion of the refund?

  I have already filed an IRS Form 8379; however, my portion of the joint refund was offset to collect my spouse's debt. Whom should I contact to receive my portion of the refund?

• Child support

  My payment was reduced, but I do not owe any debt to the United States, and I do not owe any past-due child support. What should I do?

  My federal payment was reduced two months ago for delinquent child support. The state has not received the money. Where is it?

  My ex-spouse owes child support. What is the Treasury Offset Program (TOP) and how can it assist me with payment collection?

Related Resources:

• Office Child-Support Enforcement
  Department of Health and Human Services
  
  
• State Child Support Enforcement Offices
  Department of Health and Human Services
  
  
• Treasury Offset Program Call Center
  (800) 304-3107
  
  
• Internal Revenue Service
  (800) 829-1040
  IRS Form 8379