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Treasury Offset Program

Treasury Offset Program

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 2020, TOP recovered more than $10.4 billion in federal and state delinquent debts.

Learn how TOP works

Learn about TOP state programs

Are you getting less money because you owe a debt?

If you received a "delinquent debt notice" or are missing money from your federal tax refund, paycheck, or federal benefits, you may owe a debt. Find out what you can do.

Downloadable Resources

TOP Fact Sheet
A Summary of TOP Program Rules and Requirements
Offset of Assigned Payments
Overview of the centralized offset of payments representing reimbursement of attorney’s fees and costs under the Equal Access of Justice Act.
TOP Legal Authorities Quick Reference

Need Help?

FAQs for the Public FAQs for the Public on COVID-19 TOP automated voice response system
1-800-304-3107

Hearing impaired: 800-877-8339
FAQs for State Agencies FAQs for Federal Agencies

Last modified 01/07/21