The Treasury Offset Program (TOP) collects past-due (delinquent) debts (for example, child support payments) that people owe to state and federal agencies.
TOP matches people and businesses who owe delinquent debts with money that federal agencies are paying (for example, a tax refund). To the extent allowed by law, when a match happens, TOP withholds (offsets) money to pay the delinquent debt.
In fiscal year 2024, TOP recovered more than $3.8 billion in federal and state delinquent debts.
Learn about TOP state programs
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Downloadable Resources
TOP Fact Sheet
A Summary of TOP Program Rules and Requirements
A Summary of TOP Program Rules and Requirements
Need Help?
TOP automated voice response system
1-800-304-3107
Hearing impaired: 800-877-8339
1-800-304-3107
Hearing impaired: 800-877-8339
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