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Treasury Offset Program

Resources for State Agencies

Individuals, businesses, and states owe nontax debts to the federal government for various reasons. Examples of debts owed to the federal government can include grant overpayments, loans, overpayments on projects, and debts owed to Medicare. On occasion, an entity's indebtedness to the federal government will become delinquent.

As required by federal law, federal agencies submit these delinquent debts to the Treasury Offset Program (TOP) for interception of eligible federal and state payments payable to the delinquent debtor, a process known as "centralized offset."

Locate a State Comptroller

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.

Downloadable Resources

TOP Rules & Requirements
TOP State Fact Sheet
The Treasury Offset Program (TOP) is a centralized offset program administered by the U.S. Department of the Treasury, Bureau of the Fiscal Service, to collect delinquent debts owed to federal agencies and states. We work to ensure that debtors are treated fairly and receive proper notices and opportunities to dispute the debt, as well as the chance to repay debts over time.
TOP Annual Report to the States
Provides important information to the American public describing how all fifty states, the District of Columbia, and three territories are maximizing delinquent debt recovery efforts through participation in the Treasury Offset Program
Understanding State Debts in TOP and How They Affect Your Federal Payments
Explains the role of Debt Management Services with the states and the role of state TOP programs.
Intergovernmental Partnership Report - Partnerships Matter
How a Federal, State, and Non-Profit Collaboration Improved Efficiencies in Delinquent Debt Collection
Offset of EAJA Payments
Overview of the centralized offset of payments representing reimbursement of attorney’s fees and costs under the Equal Access of Justice Act.
Debt Collection Statistics: Comparison of Net Collections from Treasury Offset Program for Calendar Years 2017 and 2018

Offsets Matter Newsletter for States

Last modified 11/23/18