TOP Legal Authorities Quick Reference
To use this list, select the type of payment that has been offset or levied, then find the type of debt collected. Statutory authority, regulatory authority, and amount deducted are listed for each debt type.
For additional legal authorities governing TOP and other debt collection programs, visit Debt Management. For legal authorities specifically dealing with Cross Servicing, visit Cross Servicing Legal Authorities Quick Reference.
Federal Tax Refund
Offset or levied for:
Federal Non-Tax Debts Collected
Statutory Authority: 26 U.S.C. 6402(d) & 31 U.S.C. 3720A
Regulatory Authority: 31 CFR Section 285.2 & Credit agency regulations
Amount Deducted: 100%
Child Support Debts Collected
Statutory Authority: 26 U.S.C. 640(c) and 42 U.S.C. 664
Regulatory Authority: 31 CFR Section 285.3, 45 CFR 303.72, & HHS procedures
Amount Deducted: 100%
State Income Tax Debts Collected
Statutory Authority: 26 U.S.C. 6402(e)
Regulatory Authority: 31 CFR Section 285.8
Amount Deducted: 100%
State Unemployment Compensation Debts Collected
Statutory Authority: 26 U.S.C. 6402(f)
Regulatory Authority: 31 CFR Section 285.8
Amount Deducted: 100%
Social Security, Black Lung, & Railroad Retirements
Benefits payments may not be offset for child support or other State debts.
Offset or levied for:
Federal Non-Tax Debts
Statutory Authority: 31 U.S.C. 3716
Regulatory Authority: 31 CFR Section 285.4
Amount Deducted: Lesser of 15% or amount over $750.00
Federal Tax Debts (Levy)
Statutory Authority: 26 U.S.C. 6331(h)
Regulatory Authority: n/a
Amount Deducted: 15%
Federal Salary
Offset or levied for:
Federal Non-Tax Debts
Statutory Authority: 5 U.S.C. 5514 & 31 U.S.C. 3716
Regulatory Authority: 5 CFR 550.1101, 31 CFR Section 285.7, & creditor agency regulations
Amount Deducted: 15%
Child Support Debts
Statutory Authority: 31 U.S.C. 3716(h)
Regulatory Authority: 31 CFR Section 285.1, state law & regulations, & HHS procedures
Amount Deducted: 50-65%
Federal Tax Debts (Levy)
Statutory Authority: 26 U.S.C. 6331(h)
Regulatory Authority: n/a
Amount Deducted: 15%
Federal Non-Tax, Non-Salary, Non-Benefit
Includes civil service, retirement, travel, vendor, etc.
Offset or levied for:
Federal Non-Tax Debts
Statutory Authority: 31 U.S.C. 3716
Regulatory Authority: Federal claims collection standards (31 CFR Parts 900-904), 31 CFR Section 285.5, & creditor agency regulations
Amount Deducted: 100%, except as otherwise provided by law (25% for retirement)
Child Support Debts
Statutory Authority: 31 U.S.C. 3716(h)
Regulatory Authority: 31 CFR Section 285.1, state law & regulations, HHS procedures, & Executive Order 13019
Amount Deducted: 100%, except as otherwise provided by law (25% for retirement)
Federal Tax Debts (Levy)
Statutory Authority: 26 U.S.C. 6331(h)
Regulatory Authority: n/a
Amount Deducted: 15%; 100% for certain vendor payments
State Debts (other than child support)
Statutory Authority: State statutes
Regulatory Authority: State regulations & 31 CFR Section 285.6
Amount Deducted: 100%
Miscellaneous Legal Authorities
To use this list, find the Treasury tool or action, reference the description, statutory authority, and regulatory authority associated with it.
Barring Delinquent Debtors
Prevent delinquent debtors from receiving federal loans, loan insurance, or loan guarantees.
Statutory Authority: 31 U.S.C. 3720B
Regulatory Authority: 31 CFR 285.13 & 31 CFR 901.6
Centralized Receivables Service (CRS)
Provides collection services from billing through either collection or completion of due process.
Statutory Authority: 31 U.S.C. 3711(g)
Regulatory Authority: n/a
Unclaimed Assets
Locate and recover unclaimed federal financial assets.
Statutory Authority: 31 U.S.C. 3718 & 31 U.S.C. 321
Regulatory Authority: I TFM 6-5100
Publishing Debtors’ Identities
Issue regulations to allow agencies to publish debtor identities.
Statutory Authority: 31 U.S.C. 3720E
Regulatory Authority: n/a
Debt Sales
Sell nontax debts to the private sector.
Statutory Authority: 31 U.S.C. 3711(h)
Regulatory Authority: OMB Circular A-11