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Bureau of the Fiscal Service
Tax Refund Offset

Tax Refund Offset

The amount of my federal payment (e.g., income tax refund) has been reduced ("offset"). Why?

If an individual owes money to the federal government because of a delinquent debt, the Treasury Department can offset that individual's federal payment or withhold the entire amount to satisfy the debt. The debtor is notified in advance of any offset action to be taken. Individuals may call 800-304-3107 with questions about a delinquent debt.

My spouse and I filed a joint tax return and our refund was offset for a debt that my spouse owes. What must I do to receive my portion of the refund?

Complete IRS Form 8379, which you can obtain by calling the IRS toll-free at (800) 829-3676 or by downloading the form from the IRS Web site at http://www.irs.gov/pub/irs-pdf/f8379.pdf. For assistance with completing the form, call your local IRS office or the IRS toll-free number 800-829-1040.

I have already filed an IRS Form 8379; however, my portion of the joint refund was offset to collect my spouse's debt. Whom should I contact to receive my portion of the refund?

Related Resources

Treasury Offset Program Call Center
800-304-3107 or for International Calls
Internal Revenue Service
800-829-1040
IRS Form 8379

Last modified 05/02/18