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Treasury Offset Program

Treasury Offset Program

The Treasury Offset Program (TOP) is a centralized offset program which collects delinquent debts owed to federal agencies and states. In fiscal year 2019, TOP successfully  recovered more than $9.3 billion in delinquent debts.

Are payments to you being reduced in order to pay a debt?

If you have received a delinquent debt notice or are missing money from your federal tax refund, paycheck, or federal benefits, you owe a debt. Learn about your options here.

How TOP Works

TOP matches people and businesses who owe past-due (delinquent) debts (for example, child support payments) 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.

Learn More About TOP
Infograph on How TOP Works


TOP Rules & Requirements Offset of EAJA Payments Legal Authorities Quick Reference

Need Help?

Need information on a debt or offset in TOP?   Call the TOP Interactive Voice Response (IVR) at 800-304-3107.

Hearing impaired customers may use the Federal Relay Service by dialing 800-877-8339 to reach a Communications Assistant (CA) who will dial the toll-free number.

FAQs for Federal Agencies FAQs for State Agencies FAQs for the Public on COVID-19

Looking for general debt collection legal information?

TOP is one of several debt collection programs offered by the Bureau of the Fiscal Service. Various public laws, statutes, and executive orders govern all of these programs. To learn about these legal authorities, visit Debt Management Services.

Last modified 06/09/20