Why has the amount of my refund been reduced?

The IRS Treasury Offset Program (TOPS) includes amounts for Child Support, Student Loans, Delinquent State taxes, other Non-tax Debt.

If an individual owes money to the federal government or some other agencies because of a delinquent debt, the Treasury Department can offset that individual’s federal payment or withhold the entire amount to satisfy the debt. The debtor is notified in advance of any offset action to be taken. Individuals may call (800) 304-3107 with questions about delinquent debt.