Tax Refund Offsets
Rates and standards last checked against IRS.gov: November 6, 2026
If your refund came in smaller than expected, or not at all, it was probably used to pay a debt. This guide explains who can take it, who to contact, and when you can get some of it back.
Quick answer
Why was my tax refund reduced or taken?
Your refund was most likely applied to a debt: back federal taxes by the IRS, or child support, a federal agency debt or state tax by Treasury's Bureau of the Fiscal Service. The notice you receive says which one.
Who this applies to: Anyone expecting a federal tax refund who owes back taxes or another qualifying government debt, including joint filers whose spouse owes.
What can change this answer
- The IRS applies refunds to federal tax you owe for prior years.
- Non-tax offsets are handled by the Bureau of the Fiscal Service (800-304-3107).
- Joint filers can ask for their share back with Form 8379 if the debt is only their spouse's.
Recommended next step
Read the offset notice to see which agency took the refund, then contact that agency.
Reviewed by Joseph Lancaster, 13+ years in tax resolution.
Key facts
| Item | Fact | Source |
|---|---|---|
| If you owe federal tax | The IRS applies your refund to the balance | IRS Topic 203: Reduced refund |
| Other debts that can take your refund | Past-due child support, federal agency debts, state income tax, certain state unemployment debts | IRS Topic 203: Reduced refund |
| Who runs non-IRS offsets | Treasury's Bureau of the Fiscal Service | Bureau of the Fiscal Service: Treasury Offset Program |
| Bureau of the Fiscal Service phone | 800-304-3107 (TTY 800-877-8339) | IRS Topic 203: Reduced refund |
| Refund taken for your spouse's debt | Ask for injured spouse relief | IRS: Injured spouse relief |
| Form for injured spouse relief | Form 8379 | IRS: About Form 8379 |
Compiled November 10, 2026 from the linked primary sources.
Which debts can take my tax refund?
- Federal tax you owe for a prior year (applied by the IRS)
- Past-due child support
- Non-tax debts owed to federal agencies
- State income tax obligations
- Certain state unemployment compensation debts
Two different offices can take a refund
Source: IRS Topic 203: Reduced refund
Who do I contact about a reduced refund?
- Applied to back taxes: call the number on the IRS notice. You can also check the remaining balance in your IRS online account.
- Applied to another debt:the Bureau of the Fiscal Service sends a notice naming the agency. If you didn't get one, call 800-304-3107 (TTY 800-877-8339), Monday to Friday, 7:30 a.m. to 5 p.m. Central.
- You disagree with the debt:contact the agency that claimed it, using the instructions on the notice. Only contact the IRS if the refund amount on the notice doesn't match your return.
Can I get my refund back if it paid my spouse's debt?
If you filed a joint return and the refund went to a debt that belongs only to your spouse, you may be able to recover your share. This is called injured spouse relief, and you ask for it on Form 8379.
It's different from innocent spouse relief, which can remove your liability for tax on a joint return your spouse got wrong.
Injured spouse relief only covers your share
Source: IRS: Injured spouse relief
How do I stop future refunds being taken?
The only reliable way is to pay off the debt. For federal tax, an installment agreement won't usually stop offsets, but each one reduces what you owe. If you can't pay at all, look at an Offer in Compromise or Currently Not Collectible status.
If your refund was smaller than expected
Work out who took the money before you call anyone. The wrong office can't help you.
- Read every notice you got. The IRS sends one if it applied the refund to a tax balance.
- Look for a separate notice from the Bureau of the Fiscal Service if another agency took the refund.
- If you got no notice, call the Bureau of the Fiscal Service at 800-304-3107.
- Dispute a non-tax debt with the agency that claimed it, not with the IRS.
- If you filed jointly and the debt is only your spouse's, file Form 8379 for your share.
- Check your IRS online account for any remaining balance after the offset.
Frequently asked questions
Will I get my tax refund if I owe the IRS?
Usually not in full. If you owe federal tax for a prior year, the IRS applies your refund to that balance first. You get back only what's left over, if anything.
What debts besides taxes can take my refund?
Past-due child support, debts owed to federal agencies, state income tax, and certain state unemployment compensation debts. These offsets are run by Treasury's Bureau of the Fiscal Service, not the IRS.
Who do I call if my refund was taken?
If the IRS applied it to a tax balance, use the number on the IRS notice. If another agency's debt was paid, call the Bureau of the Fiscal Service at 800-304-3107, which can tell you which agency claimed it. Dispute the debt itself with that agency.
My refund paid my spouse's debt. Can I get my share back?
If you filed jointly and the debt belongs only to your spouse, you may be able to get your portion back by asking for injured spouse relief on Form 8379.
Is injured spouse relief the same as innocent spouse relief?
No. Injured spouse relief recovers your share of a joint refund taken for your spouse's separate debt. Innocent spouse relief can remove your liability for tax on a joint return that your spouse got wrong.
Does a payment plan stop the IRS from taking my refund?
Generally no. Even with an installment agreement, the IRS usually applies refunds to your balance until it's paid. The offset counts toward what you owe.
Related Resources
Refund Taken for Back Taxes?
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