|
|
|
|
|
|
Treasury Offset Program Legal Authorities:
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Type of Payment Offset (or levy) |
Type of Debt Collected |
Statutory Authority |
Regulatory Authority |
Amount Deducted |
Federal tax refund |
Federal non-tax debts |
26 U.S.C. 6402(d) 31 U.S.C. 3720A |
31 CFR 285.2 Creditor agency regulations |
100% |
Child-support debts |
26 U.S.C. 6402(c) 42 U.S.C. 664 |
31 CFR 285.3 45 CFR 303.72 HHS procedures |
||
State income tax debts |
26 U.S.C. 6402(e) |
|||
Social Security Black Lung Railroad Retirement (benefit payments*) |
Federal non-tax debts |
31 U.S.C. 3701 31 U.S.C. 3716 |
Lesser of 15% or amount over $750.00 |
|
Federal salary |
Federal non-tax debts |
5 U.S.C. 5514 31 U.S.C. 3701 31 U.S.C. 3716 42 U.S.C. 404(f) (for Social Security debts) |
5 CFR 550.1101 31 CFR 285.7 Creditor agency regulations |
15% |
Child-support debts |
5 U.S.C. 5514 15 U.S.C. 1673(b)(2) 31 U.S.C. 3701 31 U.S.C. 3716(h) |
5 CFR 550.1101 31 CFR 285.7 State law & regulations HHS procedures |
50%-65% |
|
State non-tax debts |
31 U.S.C. 3701 31 U.S.C. 3716(h) |
31 CFR 285.7 State law & regulations |
15% |
|
Federal non-tax non-salary non-benefit |
Federal non-tax debts |
31 U.S.C. 3701 31 U.S.C. 3716 42 U.S.C. 404(f) (for Social Security debts) |
Federal Claims Collection Standards (31 CFR Parts 900-904) Creditor agency regulations |
100%, except as otherwise provided by law |
Child-support debts |
31 U.S.C. 3701 31 U.S.C. 3716(h) |
31 CFR 285.1 State law & regulations HHS procedures Exec. Order 13019 |
||
State non-tax debts |
31 U.S.C. 3701 31 U.S.C. 3716(h) |
FMS regulations to be published |
||
Tax levy of non-tax federal payments |
Federal tax debts |
26 U.S.C. 6331(h) 26 U.S.C. 6103(k)(8) |
26 CFR 301.6331-1 et seq. |
15% |
| *Benefit payments may not be offset to collect child support or other debts owed to states. | ||||
Search the Code of Federal Regulations
For questions, please use our Comment Form.
Quick Links
| Contact FMS | Privacy Policy | Accessibility/508 Statement | Freedom of Information Act |
 |
 |
 |
|
