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Treasury Offset Program

Frequently Asked Questions on the Treasury Offset Program (TOP), Economic Impact Payments, and the Recovery Rebate Credit

Economic Impact Payments under the American Rescue Plan Act of 2021:

The 3rd Economic Impact Payment was authorized by the American Rescue Plan Act of 2021, which was signed into law on March 11, 2021.

No, the Economic Impact Payment, authorized by the American Rescue Plan Act of 2021, is not subject to offset for any reason through TOP, when paid as an advance.

The Recovery Rebate Credit

The Recovery Rebate Credit is authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, signed into law on March 27, 2020, and the COVID-related Tax Relief Act, signed into law on December 27, 2020. The Recovery Rebate Credit was eligible to be paid as rounds of advance payments during 2020 and 2021. These advanced payments of the Recovery Rebate Credit are referred to as Economic Impact Payments.

TOP, which collects delinquent federal and state debts, has prepared the following frequently asked questions (FAQs) to address debtor inquiries regarding whether and to what extent the advance payments of the Recovery Rebate Credit (i.e., the Economic Impact Payments) can be offset.

Economic Impact Payments under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021:

Economic Impact Payments under the CARES Act:

Recovery Rebate Credits under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 and the CARES Act:

Other Questions

Last modified 03/16/21