Tax information center : IRS : Refunds and payments 
Question

What debt can offset my tax refund?

Answer

The following circumstances create the potential for debt offset that can affect your refund:

  • Overdue federal tax debts
  • Past-due child support money
  • Federal agency non-tax debts
  • State income tax debt
  • Unemployment compensation debts owed to a state (for fraudulent wages paid or contributions due to a state fund)
  • Student direct and guaranteed loan repayments
  • Small Business Administration (SBA) loan repayments
  • Department of Housing and Urban Development (HUD) loan repayments

Related Topics

Refunds and payments  Deadlines and extensions Audits and tax notices Tax responsibilities

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