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Treasury Offset Program

 

Frequently Asked Questions (FAQs) on the Recovery Rebate Credit and the Treasury Offset Program (TOP)

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 in two rounds of advance payments during 2020 and early 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:

No, the Economic Impact Payments, authorized by the Coronavirus Response and Relief Supplemental Appropriations Act of 2021, are not subject to offset for any reason through TOP.

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:

For more information on the Treasury Offset Program, please visit our website at www.fiscal.treasury.gov/TOP.

Last modified 02/09/21