Who Can and Can't Take Your Tax Refund

Are you expecting a tax refund this year? When you file federal and state taxes, your past debts may make your money subject to an offset or garnishment, which could lead to your refund being offset. These include past IRS debts and too many missed child support payments, but what other debts may cause you to lose your IRS tax refund? Find out below.

The most common loans or debts that can result in an offset are:

Questions Answered on this Page

Can the IRS take my refund?

Yes, the Treasury Offset Program (TOP) can deduct your refund to cover debts, such as unpaid federal taxes, state taxes, or child support. You should receive notices about your debt before an offset occurs.

If you are ready to pay your past-due debt, this is the best way to avoid your refund being offset or reduced. Visit Pay.gov to pay your debt online via bank account, debit card, or PayPal: pay debts now .

When you file your taxes and find yourself with a refund, it may be subject to offsets for debts. The IRS will send you a notice detailing any offsets. If you disagree, you can find contact information in the letter. For further guidance, you can contact the IRS hotline at 1-800-829-1040.

Debts that can be offset include federal non-tax debt, state debt, student loans, child support, and spousal support. Certain government debts are prioritized for offsets.

Private debts such as credit card debt, medical debt, and car loans are not subject to offset by the IRS. Collection agencies cannot legally seize your tax refunds for these debts.

If your refund is smaller than expected, the IRS will issue a notice explaining any adjustments, including offsets. Contact the IRS if you need clarification on the offset of check their online refund status tool.

Consider filing a W-4 to adjust your paycheck withholding, allowing you to keep more of your money throughout the year, rather than relying on a tax refund.

Does My Debt Cancel My Tax Refund?

Most debts must be delinquent or defaulted on to be seized. If this does happen, you may be able to get your tax refund offset back under certain circumstances. If your spouse has debt and you file as married filing jointly, your refund will be subject to offset unless you file as an innocent spouse or injured spouse.

Tax Tip: If your spouse is solely responsible for the debt, request your part of your joint refund via Form 8379; if your refund went to joint debt, but you believe only your spouse or former spouse should be responsible for this debt, file Form 8857.

If you are facing financial hardship or debt, consider using eFile.com to prepare and e-file your taxes. We offer competitive pricing compared to H&R Block® and TurboTax® to help save you money while still guaranteeing the highest refund legally possible. Additionally, you may be able to file taxes online for free, depending on your specific tax situation. eFile will up or downgrade you, so you always get the lowest price guaranteed.

How to Pay Off Debt to Avoid Garnishment?

If you are ready and able to pay your past-due debt, this is the best way to avoid your refund being offset or reduced. Visit Pay.gov using the link here to pay your debt online via bank account (ACH), debit card, or even from your PayPal account: pay debts now .


Tax Refund
Offset Program

How Do I Know if My Refund Was Offset?

When you file your taxes and find yourself with a refund, this money may be subject to the above debts or loans. See details on canceled debt and this IRS publication on debts and foreclosures. If the IRS or the Bureau of Fiscal Service (BFS) offsets your refund, they will issue you an official IRS notice or letter with details. This letter will also have contact information if you disagree with the changes - BFS will also send you a notice.

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The letter will summarize the original and adjusted refund amounts, along with details about the agency receiving the payment (name, address, contact, etc.). It may also include information on federal tax refund offsets, administrative offsets, passport denial, upcoming agency actions, and how to challenge the debt.

If you have an eFile account, you can contact us for guidance regarding your recent refund if it was offset for any reason. For general questions on your refund offset, contact the IRS hotline at 1-800-829-1040 or the number on the letter you received. See tips on how and when to contact the IRS.

Can the IRS Take My Refund?

The Treasury Offset Program (TOP) can deduct your refund to cover your debts. For example, if you owe $5,000 and are due a $1,000 refund, that refund will be applied to your debt. If you owe $1,000 and receive a $3,000 refund, $1,000 will go toward your debt, and you’ll keep $2,000. Most agencies refer debts to TOP if they are over 90 days delinquent. You should receive multiple notices about your debt before an offset occurs.

If you think your refund may be offset, call the IRS at 1-800-304-3107 for information about your debt and potential offsets on your next tax refund.

Related: Why was my refund smaller than what I filed for?

If you have outstanding debts with certain government and non-government entities, your federal and/or state refund may be used to pay this off when you file your taxes. How do you know what types of debt may be taken? The table below shows which types of debt can be offset when you file.

Debt
Details
Federal Non-Tax Debt
If you owe back taxes, the IRS can reduce or take your refund to cover these. The Treasury Offset Program can also take your refund for other non-tax debts. The IRS will communicate with you via letter regarding your debts and the intent to offset - see details on IRS communication letters. An offset differs from an IRS audit. If you can pay now, pay your IRS taxes online. You can also set up a payment plan with the IRS or pay other debts via Pay.gov. Other federal non-tax debts, like student loans, can also lead to offsets.
State Debt
If you owe state taxes or debts, the state can intercept your state and/or federal tax refund if the debt is at least 180 days delinquent. You will receive a pre-offset notice with details. If you owe state back taxes, file your return promptly and pay state taxes directly online. Check if your state offers installment payments to avoid garnishment. Refunds can also be offset if you received excess unemployment income.
Student Loans
Your tax refunds can be offset for past due student loans if you have defaulted, which occurs after 270 days of missed payments. A notice will be sent, allowing you 65 days to enter repayment. Defaulted loans will lead to offsets; not all student loans will. What types of loans are subject to offset?
Child Support
Part or all of your refund can be taken if you owe child support. Both federal and state governments can intercept funds for this purpose. If you have child support arrears, you will receive a pre-offset notice from state agencies, the Office of Child Support Enforcement (OCSE), and the Department of the Treasury, followed by a notice of the intercepted refund with further instructions.
Spousal Support
If you owe spousal support or alimony that has gone delinquent and it is part of a child support order, this can also be offset. See the details above as they relate to the child support section.
Other
The following less common loans may also be subject to offset:
  • Small Business Administration or SBA
  • Department of Housing and Urban Development or HUD.

If you file for and claim bankruptcy, you may be exempt from certain offsets or garnishments. If your refund is smaller than expected, the IRS will issue you a notice explaining any adjustments, including offsets and garnishments. In most cases, if your refund is offset and you have a remaining balance due to you, the turnaround time for this is 2-3 weeks for it to be processed and sent to you.

Important: Rather than waiting on your tax refund, increase your paycheck now by filing a W-4 with your employer. You will get to keep more of your money with each paycheck, and that money is not subject to be seized by federal debt collectors.

What Debts Are Not Subject to Garnishment?

If you have outstanding debt from other sources, such as a credit card, this is not subject to offset by the IRS. If any collection agency threatens to take or seize your federal and state tax refunds for these debts, this is a lie: private lenders cannot legally directly offset your tax refund. See how to identify fake emails and phone calls.

In the table below, find examples of debts that are not subject to IRS and state garnishment.

Debt
Details
Credit Card Debt
If you owe a large amount of credit card debt, your federal and state tax refunds are not subject to garnishment. Pay off any credit card debt to the best of your ability to avoid any lawsuits and pay off your accrued interest.
Medical Debt
Any hospital, dental, or other medical bills may leave you with immense debt. No matter how big that debt gets, the debt collectors cannot work with TOP to seize your IRS or state refund to pay this off.
Car Loan Debt
Deb collectors can take various avenues to collect this money if you owe a large sum of money or default on a car loan. However, they cannot seize your tax refund from the IRS or state tax agency.
Bank Loan Debt
Whether it be a credit building loan or a personal loan, the bank may come after you for this money if you remain unable to pay it back for any reason. However, they cannot claim your tax refunds in order to get their money back through you.

Pay off these debts as soon as possible to the best of your ability. Save money on rising interest by paying these down; file your taxes online and claim your tax refund so you can use this money to pay off debts.

Recommended: Adjust your W-4 now to claim more of your money during the year. In most cases, a tax refund is made up of money you could be putting in your pocket during the year. Keep this money now and pay off your credit card or medical debt during the year: see how to calculate a W-4.

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