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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 2017, TOP's successful state programs recovered more than $3.0 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


TOP Rules & Requirements Annual Report to the States Understanding State Debts in TOP & How They Affect Federal Payments Intergovernmental Partnership Report Offset of EAJA Payments Legal Authorities Quick Reference

Need Help?

For more information about a claim, call us toll free, or send us an email.

FAQs for Federal Agencies FAQs for State Agencies Contact Us

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 11/23/18