Treasury Offset Program FAQ

The Treasury Offset Program (TOP) is a debt collection program administered by the Bureau of Fiscal Services (BFS), which is a division of the U.S. Department of the Treasury. Section 303(m) of the Social Security Act requires IDES to send eligible unemployment compensation debts to TOP for offset of the debtor’s federal income tax refund due to fraud or a person’s failure to correctly report earnings.

Download a PDF copy of the FAQs

Treasury Offset Program (TOP) Frequently Asked Questions
What is the Treasury Offset Program (TOP)?-
What is an "offset"?+
How will I know if my federal income tax refund was used to offset a debt?+
When is a debt sent to the Treasury Offset Program (TOP)?+
How does the Treasury Offset Program (TOP) work?+
What kinds of federal payments can be reduced?+
Why do I owe this debt?+
How can I avoid having my debt offset for payment?+
Whom should I contact regarding my debt?+
Whom should I contact regarding the offset?+
What does the Treasury Offset Program (TOP) Call Center do?+
How does a debtor know that he/she is in the Treasury Offset Program (TOP) delinquent debtor database? +
How do I dispute a debt being sent to the Treasury Offset Program (TOP)?+
Can I appeal the amount owed?+
How will I know if my federal payment was intercepted to pay a state debt?+
My spouse and I filed a joint federal tax return and our refund was intercepted for a debt that my spouse owes. How can I get my portion of the refund back?+
Will there be any fees associated with the offset?+
What if I have a repayment agreement with IDES? +
What if I don't give you permission to take my federal payment?+
I paid IDES in full, but my federal refund was still offset. What should I do?+

Disclaimer: The information listed here does not have the effect of law or regulations, but may help answer questions you have about your claim. If you have questions or a problem with your claim that is not covered on this site, please contact IDES Claimant Services at 800-244-5631. ​