Refund Offsets - Taxpayer Advocate Service

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class="copy-module top-margin bg-white no-texture"> <div class="background-texture top"></div> <div class="container"> <h2 class="normal">Overview</h2> <div class="body-copy-main-wrapper full-width "> <div> <div class="body-copy"> <blockquote class="charcoal"><p>Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.</p></blockquote> </div> </div> </div> </div> <div class="background-texture bottom"></div> </section> <section id="2" class="content-acordian-module "> <div class="content-acordian-wrapper pd-b-20"> <div class="container"> <header> <h2 class='section-heading'> Actions </h2> </header> <div class="elements-wrapper"> <div class="single-element-wrapper"> <div class="content-acordian-head pd-md-v-40 pd-t-40 pd-b-40 clickable"> <div class="number d-md-flex d-none justify-content-center align-items-center mr-r-25"> 1 </div> <header> <div class="d-flex justify-content-between w-100"> <div class="content-acordian-title pd-b-10"> <div class="number-mobile"> 1. </div> <header><h3>What do I need to know?</h3></header> </div> <i class="icon-chevron-small-down chevron-down mr-l-30"></i> </div> <div class="title-description pd-r-90"> </div> </header> </div> <article class='content-acordian-body pd-b-40 body-copy'> <p>What kinds of debts might be offset?</p> <ul> <li>Past-due federal tax;</li> <li>State income tax;</li> <li>State unemployment compensation debts;</li> <li>Child support;</li> <li>Spousal support; and</li> <li>Federal nontax debt, like student loans.</li> </ul> <p>The IRS makes offsets for past due federal taxes. All other offsets are handled by the Treasury Department’s <a href="http://www.fiscal.treasury.gov/">Bureau of the Fiscal Service (Fiscal Service)</a>. For federal tax offsets, you’ll get an IRS notice. For all other offsets, the notice will come from Fiscal Service.</p> </article> </div> <div class="single-element-wrapper"> <div class="content-acordian-head pd-md-v-40 pd-t-40 pd-b-40 clickable"> <div class="number d-md-flex d-none justify-content-center align-items-center mr-r-25"> 2 </div> <header> <div class="d-flex justify-content-between w-100"> <div class="content-acordian-title pd-b-10"> <div class="number-mobile"> 2. </div> <header><h3>What should I do?</h3></header> </div> <i class="icon-chevron-small-down chevron-down mr-l-30"></i> </div> <div class="title-description pd-r-90"> </div> </header> </div> <article class='content-acordian-body pd-b-40 body-copy'> <p><strong>If the offset paid a federal tax debt</strong></p> <ul> <li>If you <strong>don’t believe you owe the IRS</strong>, call the IRS at 800-829-1040 (or TTY/TDD 800-829-4059) for more information or assistance in resolving the debt.</li> </ul> <p><strong>If the offset paid a non-federal debt</strong></p> <ul> <li>If you <strong>need more information on the offset</strong>, contact the <a href="http://www.fiscal.treasury.gov/">Bureau of the Fiscal Service</a> at 800-304-3107 (or TTY/TDD 866-297-0517) to find out where Treasury applied your tax refund.</li> <li>If you <strong>believe you don’t owe a debt to another agency</strong> or have questions about it, contact the agency that received your tax refund as shown in your notice.</li> <li>If part of your tax refund offset to a non-federal debt, but you didn’t receive the remainder of your refund, it may have offset to pay a federal tax debt. If this happened, contact the IRS to resolve the discrepancy.</li> </ul> <p><strong>If you didn’t get an offset notice</strong></p> <ul> <li>If you <strong>didn’t get a notice about an offset but your tax refund is smaller than you expected</strong>, call the IRS at 800-829-1040 (or TTY/TDD 800-877-8339).</li> </ul> </article> </div> <div class="single-element-wrapper"> <div class="content-acordian-head pd-md-v-40 pd-t-40 pd-b-40 clickable"> <div class="number d-md-flex d-none justify-content-center align-items-center mr-r-25"> 3 </div> <header> <div class="d-flex justify-content-between w-100"> <div class="content-acordian-title pd-b-10"> <div class="number-mobile"> 3. </div> <header><h3>How will this affect me?</h3></header> </div> <i class="icon-chevron-small-down chevron-down mr-l-30"></i> </div> <div class="title-description pd-r-90"> </div> </header> </div> <article class='content-acordian-body pd-b-40 body-copy'> <p>If you filed a joint tax return, you may be entitled to part or all the refund offset if your spouse is solely responsible for the debt.</p> <ul> <li>To request your part of the tax refund, file <a href="http://www.irs.gov/pub/irs-pdf/f8379.pdf">Form 8379</a>, Injured Spouse Allocation. The <a href="https://www.irs.gov/pub/irs-pdf/i8379.pdf" target="_blank" rel="noopener">instructions for Form 8379</a> have helpful directions.</li> </ul> <p>If your tax refund was offset to pay a joint federal tax debt and you believe only your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability.</p> <ul> <li>To request relief, file <a href="http://www.irs.gov/pub/irs-pdf/f8857.pdf">Form 8857</a>, Request for Innocent Spouse Relief. The <a href="http://www.irs.gov/pub/irs-pdf/i8857.pdf">instructions for Form 8857</a> have helpful directions.</li> <li>The IRS will use the information you provide on Form 8857, and any additional documentation you submit, to determine if you’re eligible for relief.</li> </ul> <p>View our Get Help and Roadmap pages to learn about the difference in a <a href="https://www.taxpayeradvocate.irs.gov/notices/innocent-spouse/" target="_blank" rel="noopener">Innocent Spouse Relief</a> and <a href="https://www.taxpayeradvocate.irs.gov/get-help/issues-errors/injured-spouse/">Injured Spouse Allocations</a>.</p> </article> </div> <div class="single-element-wrapper"> <div class="content-acordian-head pd-md-v-40 pd-t-40 pd-b-40 clickable"> <div class="number d-md-flex d-none justify-content-center align-items-center mr-r-25"> 4 </div> <header> <div class="d-flex justify-content-between w-100"> <div class="content-acordian-title pd-b-10"> <div class="number-mobile"> 4. </div> <header><h3>Wait, I still need help.</h3></header> </div> <i class="icon-chevron-small-down chevron-down mr-l-30"></i> </div> <div class="title-description pd-r-90"> </div> </header> </div> <article class='content-acordian-body pd-b-40 body-copy'> <p>The <a href="https://www.taxpayeradvocate.irs.gov/">Taxpayer Advocate Service</a> is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.</p> <p>Visit <a href="https://www.taxpayeradvocate.irs.gov/">www.taxpayeradvocate.irs.gov</a> or call 1-877-777-4778.</p> <p>Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the <a href="https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/">LITC page</a> on the TAS website or <a href="https://www.irs.gov/pub/irs-pdf/p4134.pdf">Publication 4134</a>, Low Income Taxpayer Clinic List.</p> </article> </div> <div class="single-element-wrapper"> <div class="content-acordian-head pd-md-v-40 pd-t-40 pd-b-40 clickable"> <div class="number d-md-flex d-none justify-content-center align-items-center mr-r-25"> 5 </div> <header> <div class="d-flex justify-content-between w-100"> <div class="content-acordian-title pd-b-10"> <div class="number-mobile"> 5. </div> <header><h3>Related Content</h3></header> </div> <i class="icon-chevron-small-down chevron-down mr-l-30"></i> </div> <div class="title-description pd-r-90"> </div> </header> </div> <article class='content-acordian-body pd-b-40 body-copy'> <ul> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/refunds/held-or-stopped-refunds/"><b><span data-contrast="none">Held or Stopped Refunds</span></b></a><span data-ccp-props="{"335559685":360}"> </span></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/refunds/i-dont-have-my-refund"><b><span data-contrast="none">I Don’t Have My Refund</span></b></a><span data-ccp-props="{"335559685":360}"> </span></li> </ul> </article> </div> </div> </div> </div> <div class="background-texture"></div> </section> <section id="3" class="resource-tools-module "> <div class="resource-tools-wrapper"> <div class="container"> <div class="resource-tools-module-swiper"> <div class="swiper-container"> <header class="resource-tools-module-header section-heading"> <h2>Resources and Guidance</h2> <div class="swiper-navigation"> <div class="swiper-button-prev"> <i class="icon-arrow-large-left"></i> </div> <div class="swiper-button-next"> <i class="icon-arrow-large-right"></i> </div> </div> </header> <div class="swiper-wrapper"> <div class="resource-tools-item swiper-slide small"> <a href="http://www.irs.gov/pub/irs-pdf/f8379.pdf" target="_blank" class="box small hover-bg dark steel-blue"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/07/receiptwhite.png" alt=""> </div> <h5 class="subhead">Form 8379,</h5> </div> <h4>Injured Spouse Allocation</h4> </header> <div class="resource-tools-article-cta"> <span>Download</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> <a href="https://www.irs.gov/pub/irs-pdf/i8379.pdf" target="_blank" class="box small hover-bg dark charcoal-slate"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/Group-63.png" alt=""> </div> <h5 class="subhead">Form 8379, </h5> </div> <h4>Instructions for Form 8379, Injured Spouse Allocation</h4> </header> <div class="resource-tools-article-cta"> <span>Download</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> </div> <div class="resource-tools-item swiper-slide small"> <a href="https://www.irs.gov/pub/irs-pdf/f8857.pdf" target="_blank" class="box small hover-bg dark slate-grey"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/policy-change-1_white.png" alt=""> </div> <h5 class="subhead">Form 8857,</h5> </div> <h4>Request for Innocent Spouse Relief</h4> </header> <div class="resource-tools-article-cta"> <span>Download</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> <a href="http://www.irs.gov/pub/irs-pdf/i8857.pdf" target="_blank" class="box small hover-bg light sky-teal"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/document.png" alt=""> </div> <h5 class="subhead">Form 8857,</h5> </div> <h4>Instructions for Form 8857, Request for Innocent Spouse Relief</h4> </header> <div class="resource-tools-article-cta"> <span>Download</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> </div> <div class="resource-tools-item swiper-slide small"> <a href="http://www.irs.gov/Refunds" target="_blank" class="box small hover-bg dark grey"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/07/cash-pound-white.png" alt=""> </div> <h5 class="subhead">Refund Tools</h5> </div> <h4>Where's My Refund?</h4> </header> <div class="resource-tools-article-cta"> <span>Learn more</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> <a href="http://www.fiscal.treasury.gov/" target="_blank" class="box small hover-bg dark light-green"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/calendar-circle.png" alt=""> </div> <h5 class="subhead">Owe a non-federal debt?</h5> </div> <h4>Bureau of the Fiscal Service (BFS)</h4> </header> <div class="resource-tools-article-cta"> <span>Read more</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> </div> </div> </div> </div> </div> </div> </section> <section id="4" class="copy-module vertical-margin bg-white no-texture"> <div class="background-texture top"></div> <div class="container"> <div class="body-copy-main-wrapper full-width "> <div> </div> </div> </div> <div class="background-texture bottom"></div> </section> <section id="58" class="info-module"> <div class="container"> <div class="row no-gutters justify-content-center"> <div class="col-lg-10"> <div class="info-module-swiper"> <div class="swiper-container" data-swiper-pagination-type="fraction"> <div class="swiper-wrapper"> <div class="info-slide swiper-slide"> <div class="box without-illustration light cloud"> <div class="row no-gutters align-items-center justify-content-center" style="height: auto"> <div class="col-10 col-xl-10 pd-lg-t-60 pd-lg-b-60 pd-b-30 pd-t-30"> <div class="row no-gutters justify-content-center"> <div class="col-12 col-xl-10"> <article class="info-slide-article"> <header class="info-slide-article-header"> <div class="subhead-icon"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/star.png" alt="icon"> </div> <h5 class="subhead"></h5> </div> <h2>Did you know there is a Taxpayer Bill of Rights? </h2> </header> <div class="body-copy"> <p>The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.</p> <p>It is also what guides the advocacy work we do for taxpayers.</p> </div> <a href="https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/" target="" class="btn bg-teal mr-t-30"> <span>Read more about your rights</span> <i class="icon-arrow-small-right"></i> </a> </article> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </section> <section id="99" class="call-to-action-contact normal-view bg-white"> <div class="container"> <header class="section-heading"> <h2>Useful Tools</h2> </header> <div class="row-wrapper"> <div class="row"> <div class="col-12 col-md-6 col-lg mr-b-30"> <article class="call-to-action-contact-item"> <div class="body-copy mr-b-20"> <p><strong>Self Help</strong></p> <p>Get help with common tax issues</p> </div> <div class="call-to-action-contact-item-bottom"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/" target="" class="btn bg-white"> <span>View all Get Help Pages</span> <i class="icon-arrow-small-right"></i> </a> </div> </article> </div> <div class="col-12 col-md-6 col-lg mr-b-30"> <article class="call-to-action-contact-item"> <div class="body-copy mr-b-20"> <p><strong>NTA Blog</strong></p> <p>Read about important tax issues from the National Taxpayer Advocate</p> </div> <div class="call-to-action-contact-item-bottom"> <a href="https://www.taxpayeradvocate.irs.gov/taxnews-information/blogs-nta/" target="" class="btn bg-white"> <span>Most Recent NTA Blogs</span> <i class="icon-arrow-small-right"></i> </a> </div> </article> </div> <div class="col-12 col-md-6 col-lg mr-b-30"> <article class="call-to-action-contact-item"> <div class="body-copy mr-b-20"> <p><strong>Did you receive a letter or notice from the IRS?</strong></p> <p>View our interactive tax map to see where you are in the tax system</p> </div> <div class="call-to-action-contact-item-bottom"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/" target="" class="btn bg-white"> <span>View the Tax Map</span> <i class="icon-arrow-small-right"></i> </a> </div> </article> </div> </div> </div> </div> </section> <section id="5" class="news-block-latest"> <div class="container"> <div class="desktop"> <header class="section-heading"> <h2>Read the Latest TAS Tax News</h2> </header> <div class="latest-news-list first-big"> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/help-us-fix-big-picture-tax-problems-and-advocate-for-change/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_Yellow_Boxes-600x389.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">11/21/2024</h6> <h4>Help Us Fix “Big Picture” Tax Problems and Advocate for Change</h4> <p>The mission of the Taxpayer Advocate Service (TAS) covers what I often refer to as three pillars of ...</p> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/tax-tips/tas-tax-tip-federal-tax-filing-resources-information-and-tips-to-help-you-avoid-common-errors/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/11/Fed-Tax-Filing-Info-300x168.png);"></div> </div> <div class="text"> <h6>Tax Tips</h6> <h6 style="color:black">11/20/2024</h6> <h4>Federal tax filing information and tips to help you avoid common errors</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/success-stories/tas-advocates-for-a-first-responder/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/09/SuccessStories_1-thumb-300x168.png);"></div> </div> <div class="text"> <h6>Success Stories</h6> <h6 style="color:black">11/18/2024</h6> <h4>TAS advocates for a first responder</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/its-that-time-of-the-year-again-remember-to-renew-your-preparer-tax-identification-number/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_Blue_Boxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">11/13/2024</h6> <h4>It’s That Time of the Year Again: Remember to Renew Your Preparer Tax Identifi...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/irs-proposed-regulations-on-third-party-contacts-unfairly-erode-taxpayer-notice-requirements/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_WhiteBoxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">11/7/2024</h6> <h4>IRS Proposed Regulations on Third Party Contacts Unfairly Erode Taxpayer Notice ...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/tax-tips/ahead-of-filing-season-tas-introduces-a-new-design-for-the-taxpayer-roadmap-pages/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/10/Newly-Designed-v2-300x168.png);"></div> </div> <div class="text"> <h6>Tax Tips</h6> <h6 style="color:black">10/31/2024</h6> <h4>Ahead of filing season, TAS introduces a new design for the Taxpayer Roadmap pag...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/a-grave-error-dont-allow-ghost-preparers-to-turn-your-taxes-into-a-horror-story/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_Yellow_Boxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">10/30/2024</h6> <h4>A Grave Error: Don’t Allow “Ghost Preparers” to Turn Your Taxes Into a Hor...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/irs-hears-concerns-from-tas-and-practitioners-makes-favorable-changes-to-foreign-gifts-and-inheritance-filing-penalties/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_Blue_Boxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">10/24/2024</h6> <h4>IRS Hears Concerns from TAS and Practitioners, Makes Favorable Changes to Foreig...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="latest-news-item"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/tax-pros/protecting-yourself-and-your-clients-from-evolving-tax-scams/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/10/evolving-tax-scams-e1729628435750-300x168.png);"></div> </div> <div class="text"> <h6>Tax Professionals</h6> <h6 style="color:black">10/24/2024</h6> <h4>Protecting yourself and your clients from evolving tax scams</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> </div> </div> <div class="mobile"> <div class="blocks-slider"> <div class="swiper-container"> <header class="heading"> <h2>Read the Latest TAS Tax News</h2> <div class="swiper-navigation"> <div 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