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Treasury Offset Program

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 Services. 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

Last modified 12/18/18