The Treasury Offset Program (TOP) collects past-due (delinquent) debts (for example, child support payments) that people owe to state and federal agencies.
TOP matches people and businesses who owe delinquent debts with money that federal agencies are paying (for example, a tax refund). To the extent allowed by law, when a match happens, TOP withholds (offsets) money to pay the delinquent debt.
See Also
How to Settle with the IRS: 5 Options to Consider | LendEDUHow to settle your IRS tax debtOffer in CompromiseIRS Debt Forgiveness Program 2024 | Qualification RequirementsIn fiscal year 2023, TOP recovered more than $3.8 billion in federal and state delinquent debts.
Learn about TOP state programs
Downloadable Resources
A Summary of TOP Program Rules and Requirements
Need Help?
1-800-304-3107
Hearing impaired: 800-877-8339
Last modified 08/29/24
