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