Can My Refund Be Taken to Pay Other Debts?

Yes — the Treasury Offset Program (TOP) allows the government to seize your federal tax refund to pay past-due federal and state debts, including unpaid federal taxes, defaulted federal student loans, overdue child support, and certain state income tax debts. You'll receive a notice explaining what was taken and by whom. If you believe the offset was in error, contact the agency that submitted the debt claim (not the IRS). Married couples filing jointly can file Form 8379 (Injured Spouse Allocation) to protect the non-liable spouse's share of the refund from being offset for the other spouse's individual debt. Social Security or disability overpayments can also trigger refund offsets.