The Treasury Offset Program (TOP) is administered by the United States Department of Treasury’s Financial Management Service (FMS). It allows federal and state government agencies to collect outstanding debts owed to them by garnishing, or offsetting, your debt with your tax refund. Type of debts include:
past-due court-ordered child support payments,
outstanding debts with federal agencies other than the Internal Revenue Service,
Past-due state income tax and
any unemployment compensation you must pay back.
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