Finding the agency or creditor that offset your refund
The IRS will tell you who offset your refund, but you have to ask in the right way. Call the IRS at 800-829-1040 and tell them your refund was offset. They will look up your account and tell you which agency or creditor received the money. Have your Social Security number and the tax year in question ready.
If you prefer not to call, you can request this information in writing. Send a letter to the IRS at the address for your region (found on the back of any IRS notice) asking which agency offset your refund and for what debt. Include your name, Social Security number, and the tax year. The IRS typically responds within 30 days.
You will also receive a notice in the mail from the IRS called the Notice of Federal Offset. This notice arrives after the offset happens and should name the agency or creditor. If you did not receive one, request it from the IRS when you call or write.
Key Takeaways
- The IRS will tell you over the phone which agency or creditor offset your refund if you call 800-829-1040 with your Social Security number and tax year.
- A Notice of Federal Offset should arrive in the mail after the offset, naming the agency or creditor that received your money.
- If you did not receive the notice, you can request it in writing from the IRS regional office that handles your state.
- Federal offsets typically cover unpaid taxes, student loans, child support, and state income tax debt, but the notice will specify your debt type.
- Once you know who offset your refund, you can contact that agency directly to negotiate a payment plan or dispute the debt.
What the Notice of Federal Offset tells you
The Notice of Federal Offset is the official document that explains the offset. It includes the name of the agency or creditor, the type of debt (unpaid federal taxes, student loan default, child support arrears, state income tax, or other federal debt), and the amount taken. It also explains your right to request a hearing or dispute the offset.
Read this notice carefully because it tells you exactly who to contact next. If the offset was for unpaid federal income taxes, you contact the IRS. If it was for a defaulted federal student loan, you contact the loan servicer or the Department of Education. If it was for child support, you contact your state's child support enforcement office. Each agency has different rules for payment plans and dispute procedures.
Contacting the agency that offset your refund
Once you know who offset your refund, call that agency directly. The Notice of Federal Offset should include a phone number or address. If not, search online for the agency name plus "offset" or "debt collection" to find their contact information.
When you call, have your Social Security number, the notice, and any documentation about the debt ready. Ask the agency three things: the exact amount of the debt, whether you owe the full amount or if part of it has been paid, and what payment options are available. Some agencies offer payment plans that let you pay over time instead of losing the entire refund at once.
If you believe the offset was a mistake—for example, the debt was paid, the debt belongs to someone else, or the amount is wrong—tell the agency immediately. Ask them to explain how they calculated the debt and request written proof. Do not assume the offset is correct just because it happened.
Disputing an offset you believe is wrong
You have the right to dispute an offset. The Notice of Federal Offset explains how to request a hearing or review. The process varies by agency and debt type, but generally you must submit a written request within a certain time frame (often 60 days from the notice date).
Common reasons to dispute an offset are: the debt was already paid, the debt belongs to a spouse or ex-spouse and not to you, the amount is incorrect, or the offset violated your rights (for example, if you are receiving Social Security and the offset left you below the protected income threshold). Each reason requires different documentation.
If you dispute the offset, the agency must review your claim before keeping the money. During the review, the money is usually held but not returned to you immediately. If the agency finds the offset was wrong, they will return it. If they find the offset was correct, you can appeal to a higher level within that agency or, in some cases, to federal court.
Offsets for different types of debt
The agency that offset your refund depends on the type of debt. Federal income tax debt is offset by the IRS itself. Defaulted federal student loans are offset by the Department of Education or the loan servicer. Child support arrears are offset by your state's child support enforcement office. State income tax debt is offset by your state tax agency. Other federal debts (such as overpayment of unemployment benefits or federal employee benefits) are offset by the agency that made the overpayment.
Each agency has different rules about how much of your refund they can take and whether they must leave you a minimum amount. Federal student loan offsets, for example, can take the entire refund. Child support offsets can take up to 65 percent of the refund, depending on your situation. Tax offsets can take the full amount. Knowing which agency offset your refund tells you which rules apply to your case.
What to do if you cannot reach the agency
If the phone number on your notice does not work or the agency does not respond to your calls, try these steps. First, search the agency name on USA.gov or the agency's official website to find current contact information. Second, if the offset was for federal student loans, contact the Federal Student Aid office at 1-800-4-FED-AID. If it was for child support, contact your state's child support enforcement office through your state government website.
If you still cannot reach the right office, file a complaint with the Consumer Financial Protection Bureau (CFPB) at consumerfinance.gov. The CFPB handles complaints about debt collection and can pressure an agency to respond. You can also contact your state's attorney general office, which oversees debt collection practices in your state.
Negotiating after an offset
If your refund was offset and you need the money, contact the agency immediately to discuss options. Some agencies will negotiate a payment plan that lets you pay the debt over time, which means they might return part of your refund. Others will not negotiate once the offset has happened, but it is worth asking.
Explain your financial hardship clearly. If you are behind on rent, utilities, or food, say so. Some agencies have hardship provisions that allow them to return part of the offset or set up a plan. The worst they can say is no. If they refuse, ask whether you can set up a payment plan for future tax years so you do not lose next year's refund as well.
Frequently Asked Questions
How long does it take to find out who offset my refund?
If you call the IRS, you will know the same day. If you write to the IRS, expect a response within 30 days. The Notice of Federal Offset should arrive in the mail within two to four weeks of the offset, though it sometimes takes longer.
Can I get my refund back after it has been offset?
Not automatically. You can get it back only if you dispute the offset and win the dispute, or if the agency agrees to return part of it as part of a hardship or payment plan. Otherwise, the money is gone unless you pay off the debt and request a refund from that agency.
What if the offset was for a debt I do not recognize?
Contact the agency immediately and ask them to prove the debt is yours. Request documentation showing when the debt was created, how much you owe, and why. If you believe the debt is fraudulent or belongs to someone else, file a dispute and ask for a hearing. Do not ignore it.
Will my refund be offset again next year?
Yes, unless you pay off the debt or set up a payment plan with the agency. Each tax year, the IRS will offset your refund again if the debt is still unpaid. Contact the agency to ask about payment plan options that might stop future offsets.
Can I get a refund if I am on Social Security?
Social Security benefits have special protections against offset for most debts, but federal student loans and unpaid federal taxes can still offset your benefits. Tax refunds do not have the same protection. If your refund was offset and you receive Social Security, ask the agency whether you may have access to for a hardship exception.