Topic no. 203, Reduced refund | Internal Revenue Service

The Department of Treasury's Bureau of the Fiscal Service (BFS) issues IRS tax refunds, and Congress authorizes BFS to conduct the Treasury Offset Program (TOP). Through the TOP program, BFS may reduce your refund (overpayment) and offset it to pay for the following:

1. Past-due child support
2. Federal agency nontax debts
3. State income tax obligations
4. Certain unemployment compensation debts owed to a state (generally, these are debts for compensation paid due to fraud or contributions owing to a state fund that weren't paid)

If you have a debt, you can contact the agency to determine if your debt was submitted for a tax refund offset. You may call BFS's TOP call center at the number below for an agency address and phone number. If your debt meets the submission criteria for offset, BFS will reduce your refund as needed to pay off the debt you owe to the agency. Any remaining refund after offset will be issued in a check or direct deposited as originally requested on the return.

BFS will send you a notice if an offset occurs. The notice will include the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund once your refund date has passed. If you believe you don't owe the debt or if you're disputing the amount taken from your refund, you should contact the agency shown on the notice. Only contact the IRS if the original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return. If you don't receive a notice, contact the BFS's TOP call center at 800-304-3107 (or TTY/TDD 800-877-8339), Monday through Friday 7:30 a.m. to 5 p.m. CST.

Injured spouse claim

If you filed a joint return and you're not responsible for a debt that is subject to offset because it is owed by your spouse, you're entitled to request your portion of the refund back from the IRS. You may file a claim for this amount by filing Form 8379, Injured Spouse Allocation.

You can file Form 8379 in any of the following ways:

1. With your original joint tax return (Form 1040 or Form 1040-SR)
2. With your amended joint tax return (Form 1040-X) if you are claiming a joint refund
3. By itself after you receive notification of an offset

When filing a Form 8379 by mail either with your joint return or with an amended return, write "Injured Spouse" in the top left corner of the first page of the joint return.

The IRS can process your Form 8379 before an offset occurs. If you file Form 8379 with your original return, it may take 11 weeks to process an electronically-filed return or 14 weeks if you filed a paper return. If you file Form 8379 by itself after a joint return has been processed, then processing will take about 8 weeks. To avoid delays, be sure to follow the instructions for Form 8379.

When filing Form 8379 by itself, you must show both spouses' taxpayer identification numbers in the same order as they appeared on your joint income tax return. As the injured spouse, you must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required Forms W-2 and W-2G for both spouses and any Forms 1099 showing federal income tax withholding to avoid delays. Do not attach the previously filed joint tax return. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your request. The IRS will compute the injured spouse's share of the joint refund. If you lived in a community property state during the tax year, the IRS will divide the joint refund based on state community property law.

Please note that not all debts are subject to a tax refund offset. To determine whether an offset will occur on a debt owed (other than federal tax), contact BFS's TOP call center at 800-304-3107 (800-877-8339 for TTY/TDD help).

Additional information

Can I or my spouse claim part of a refund being applied toward a debt owed by the other spouse?

Yes, if you filed a joint return and your portion of the refund is being applied toward a debt owed by your spouse, you can file Form 8379, Injured Spouse Allocation, to request your portion of the refund back from the IRS. This form allows you to claim your share of the refund that is not being used to offset your spouse's debt. Follow the instructions provided on Form 8379 to ensure proper filing and processing of your claim.

For further assistance or inquiries, you can contact the IRS at the following numbers:

• BFS's TOP call center: 800-304-3107 (or TTY/TDD 800-877-8339), Monday through Friday 7:30 a.m. to 5 p.m. CST.