Tax Refund Offset

• The amount of my federal payment (e.g., income tax refund) has been reduced ("offset"). Why?
  
  
• My spouse and I filed a joint tax return and our refund was offset for a debt that my spouse owes. What must I do to receive my portion of the refund?
  
  
• I have already filed an IRS Form 8379; however, my portion of the joint refund was offset to collect my spouse's debt. Whom should I contact to receive my portion of the refund?

1. The amount of my federal payment (e.g., income tax refund) has been reduced ("offset"). Why?

If an individual owes money to the federal government because of a delinquent debt, the Treasury Department can offset that individual's federal payment or withhold the entire amount to satisfy the debt. The debtor is notified in advance of any offset action to be taken. Individuals may call (800) 304-3107 with questions about a delinquent debt

2. My spouse and I filed a joint tax return and our refund was offset for a debt that my spouse owes. What must I do to receive my portion of the refund?

Complete IRS Form 8379, which you can obtain by calling the IRS toll-free at (800) 829-3676 or by downloading the form from the IRS Web site at http://www.irs.gov/pub/irs-pdf/f8379.pdf. For assistance with completing the form, call your local IRS office or the IRS toll-free number (800) 829-1040.

3. I have already filed an IRS Form 8379; however, my portion of the joint refund was offset to collect my spouse's debt. Whom should I contact to receive my portion of the refund?

Call the IRS toll-free number (800) 829-1040.

Related Resources

• Treasury Offset Program Call Center
  (800) 304-3107
  
  
• Internal Revenue Service
  (800) 829-1040
  IRS Form 8379
  

Viewing PDF files requires Acrobat Reader which is included in many Web browsers. If your browser does not read Acrobat's pdf files, the Acrobat Reader is free to download and use.