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Treasury Offset Program

TOP State Programs

Child-Support Program

States submit delinquent child support obligations to the U.S. Department of Health and Human Services, Office of Child Support Enforcement (OCSE), which in turn submits the debts to TOP for collection through the offset of federal tax refund and other eligible payments. In fiscal year 2017, TOP recovered more than $1.8 billion in child support obligations.

More About the Child-Support Program

Supplemental Nutrition Assistance Program (SNAP)

States submit delinquent nutrition assistance obligations to the U.S. Department of Agriculture, Food and Nutrition Service (FNS), which in turn submits the debts to TOP for collection through the offset of federal tax refunds and other eligible payments. In fiscal year 2016, TOP recovered $162.1 million in delinquent SNAP debts.

State Income Tax Program (SIT)

TOP offsets federal tax refund payments to payees who owe delinquent state income tax obligations. In fiscal year 2016, TOP recovered $582.2 million in state income tax debts.

State Reciprocal Program (SRP)

TOP offsets federal vendor and other non-tax payments to payees who owe delinquent debts to state agencies. In return, states offset payments to payees who owe delinquent debts to federal agencies. In fiscal year 2016, TOP recovered $61.5 million in delinquent debts for the states that participate in SRP. In return, the states recovered $46.8 million for the federal government.

Unemployment Insurance Program (UI)

In partnership with the U.S. Department of Labor, TOP offsets federal tax refund payments to payees who owe delinquent unemployment insurance debts due to 1) fraud or a person's failure to report earnings, or 2) unpaid UI employer tax debt that remains uncollected as of one year after the debt was determined due. Since its inception in February 2011, the UI program has grown rapidly. In fiscal year 2016, TOP recovered $403.2 million for the states that participate in UI.

More About the Unemployment Insurance Program

For more information about TOP's state programs, e-mail us at stateoffsets@fiscal.treasury.gov.

TOP State Outreach

TOP State Programs: The Key to Maximizing Your State's Delinquent Debt Collections

Annual Report to the States - Fiscal Year 2017
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

"Offsets Matter" Archive
TOP's quarterly newsletter for states

Last modified 12/03/18