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Your tax return may show that you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or debt to another federal agency, or certain debts under state law, the IRS is allowed to forward your refund to pay that debt. Depending on the type of debt, in many situations the IRS is legally required to forward your refund to pay the debt. This is referred to as an offset. The Bureau of the Fiscal Service (BFS), which is part of the Treasury Department, initiates refund offsets to outstanding federal agency debts or child support, state debt or unemployment compensation debts.
These offsets are referred to as Treasury Offset Program (TOP) offsets.
You (or your spouse, if filing a joint return) have one or more outstanding debts, which could include:
Your income tax refund has been sent to the agency (thru BFS) to be applied to the debt.
Because a TOP offset has occurred, you received a notice from BFS stating your refund was used to pay a non-tax debt.
If you believe there is an error and you don’t owe the debt applied or if you have questions, contact the agency listed on your notice that received your refund or call the TOP Interactive Voice Response (IVR) System at 
800-304-3107, contact information for the agency that received your refund will be provided. Hearing impaired taxpayers may use the Federal Relay Service by dialing 800-877-8339 to reach a Communication Assistant (CA) who will dial the toll-free number for you.
If you filed a joint tax return, you may be entitled to part, or all the refund offset if you are not responsible for the debt because the debt belongs solely to your spouse. If you believe you are entitled to a portion or all the refund amount offset, file Form 8379, Injured Spouse Allocation.
If your tax refund was offset to pay a joint federal tax debt and you believe your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability. To request relief, file Form 8857, Request for Innocent Spouse Relief.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
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The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
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