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Treasury Offset Program
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About Treasury Offset Program
The Bureau of the Fiscal Service runs the Treasury Offset Program to collect delinquent debts owed to federal and state agencies. TOP withholds money from federal payments like tax refunds, Social Security benefits, or federal salaries to pay the debt. Agencies must notify debtors 60 days before sending the debt to TOP and certify it is legally enforceable.
TOP covers debts including federal loans, child support, and state tax obligations. In fiscal year 2024, it recovered over $3.8 billion in delinquent debts. Certain payments are exempt, and debtors can dispute the offset or arrange payment plans before collection starts.