Guides, Policies & Instructions
Administrative Wage Garnishment (AWG)
Information and Instructions to Federal Agencies for Preparing Administrative Wage Garnishment Forms.
Please call the Agency Liaison hotline at 1 (800) 858-0725 for more information regarding Cross-Servicing.
Agency Profile Guide
The Agency Profile Form provides DMS with general information about an agency's debt collection programs and the applicable parameters under which DMS can conduct collection activities on behalf of the agency. (June 2013)
Debt Collection Authorities
Public laws, statutes and other authorities related to the collection of delinquent debts owed to the government.
Exemption of Classes of Debts from Mandatory Referral to Treasury
Procedures and Standards (January 2001)
Exemption from Mandatory Transfer to Treasury for Certain Debts Being Collected by Administrative Wage Garnishment
Memorandum to Chief Financial Officers (August 2005)
Federal Debt Collection Center Designation
Policy, Procedures, and Standards (July 2010)
Guide to the Federal Credit Bureau Program
Guidance for federal agencies to report information on federal debts (consumer and commercial) to designated credit reporting agencies. This revision of the October 2001 publication provides contact updates for Fiscal Service and the credit bureaus, minor technical corrections and revised formatting. No substantive changes have been made to the content.
IRS Debtor Address Information
Instructions for agencies wishing to participate in a computer matching program with the Internal Revenue Service to obtain debtor information.
Managing Federal Receivables
General overview of standards, guidelines, and procedures for the successful management of federal activities ranging from the extension of credit or financial assistance to closing-out uncollectible debts.
Taxpayer Identifying Number (TIN) Requirements
31 CFR Part 212 - Taxpayer Identifying Number Requirement
SUMMARY: The Debt Collection Improvement Act of 1996 (DCIA) requires executive agencies to include payee taxpayer identifying numbers (TINs) on certified payment vouchers which are submitted to disbursing officials. The Bureau of the Fiscal Service, the Department of the Treasury disbursing agency, and other executive branch disbursing agencies are responsible for examining certified payment vouchers to determine whether such vouchers are in proper form. To ensure that executive branch agencies submit payment certifying vouchers in a form which includes payee TINs, FMS [now Fiscal Service] issued a proposed rule on September 2, 1997. The rule, as proposed, would require disbursing officials to reject payment requests without TINs.
Upon review of the comments received in response to the proposed rule, BFS has determined that a better approach to ensure compliance with the DCIA TIN requirement, in lieu of issuing a final rule, is to require each executive agency to submit a TIN Implementation Report to BFS documenting how the agency is complying with this requirement. Accordingly, BFS is issuing this document withdrawing the September 2, 1997, notice of proposed rulemaking (SEE BELOW). The Policy Statement outlining TIN Implementation Report requirements is being published in the Federal Register concurrently with this document. To view the Policy Statement, see the next section.
Taxpayer Identifying Number (TIN) Implementation Reports
Agency Taxpayer Identifying Number Implementation Reports; Policy Statement
SUMMARY: The Debt Collection Improvement Act of 1996 requires that executive agencies include the taxpayer identifying number (TIN) of each payee on certified payment vouchers which are submitted to a disbursing official. The Bureau of the Fiscal Service, the Department of the Treasury disbursing agency, and other executive branch disbursing agencies are responsible for examining certified payment vouchers to determine whether such vouchers are in the proper form. 31 U.S.C. 3325(a)(2)(A). To ensure that executive branch agencies submit payment certifying vouchers in a form which includes payee TINs, FMS [now Fiscal Service] is requiring each executive agency to prepare and submit an agency TIN Implementation Report documenting agency compliance with the TIN requirement. This Policy Statement describes agency TIN Implementation Report requirements.
Treasury Offset Program Exemptions
Exemption of Classes of Federal Payments from the Treasury Offset Program
Standards and Procedures (Updated September 2013).
Payments Exempt from Offset by Disbursing Officials
TOP Payment Exemption Chart (December 2017)
Treasury Report on Receivables (TROR)
Includes revised receivables form and instructions, instructional workbook and TROR reporting schedule.
Last modified 11/23/18