Skip Navigation
Official website of the United States Government We can do this. Find COVID-19 vaccines near you. Visit Vaccines.gov. U.S. Department of the Treasury
Bureau of the Fiscal Service Home
Debt Management

Debt Collection Legal Authorities Quick Reference Charts

Quick Reference: Cross-Servicing Program

Table may scroll on smaller screens

DEBT COLLECTION
TOOL/ACTION
DESCRIPTION STATUTORY AUTHORITY REGULATORY AUTHORITY
Mandatory Transfer of Servicing to Cross-Servicing All debts >120 delinquent (in some cases 180 days delinquent) must be sent to Fiscal Service unless exempted 31 U.S.C. § 3711(g)(1) 31 CFR § 285.12
31 CFR § 901.1(e)
I TFM § 4-4000
Administrative
Wage Garnishment (AWG)
Garnish up to 15% of non-federal wages without a court order 31 U.S.C. § 3720D 31 CFR § 285.11
Credit Bureau Reporting Report delinquent debts to the major credit bureaus 31 U.S.C. § 3711(e) 31 CFR § 901.5
Referral to Private Collection Agencies (PCAs) Refer debts to contractors for collection action 31 U.S.C. § 3718 N/A
Referral to the Department of Justice Refer debts for litigation or for compromise, suspension or termination of large-dollar debts 31 U.S.C. § 3711 31 CFR Part 904
Treasury Offset Program (TOP) Collect debts by offset of federal and state payments 31 U.S.C. § 3716
31 U.S.C. § 3720A
26 U.S.C. § 6402
5 U.S.C. § 5514
31 CFR 285, Subpart A

Quick Reference: Treasury Offset Program

Table may scroll on smaller screens

PAYMENT
OFFSET
OR LEVIED
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 § 285.2 100%
Child support debts 26 U.S.C. § 6402(c)
42 U.S.C. § 664
31 CFR § 285.3
45 CFR § 303.72<
State income tax debts 26 U.S.C. § 6402(e) 31 CFR § 285.8
State unemployment compensation debts 26 U.S.C. § 6402(f)
Social Security;
Black Lung;
Railroad Retirement
(benefit payments; may not be offset for child support or other State debts)
Federal non-tax debts 31 U.S.C. § 3716 31 CFR § 285.4 Lesser of 15%
or amount over
$750.00
Federal tax debts (levy) 26 U.S.C. § 6331(h) N/A 15%
Federal salary Federal non-tax debts 5 U.S.C. § 5514
31 U.S.C. § 3716
5 CFR § 550.1101
31 CFR § 285.7
15%
Child support debts 31 U.S.C. § 3716(h) 31 CFR § 285.1
State law & regulations
HHS procedures
50%-65%
Federal tax debts (levy) 26 U.S.C. § 6331(h) N/A 15%
Federal non-tax
non-salary
non-benefit
(includes civil service retirement,
travel, vendor, etc.)
Federal non-tax debts 31 U.S.C. § 3716 Federal Claims
Collection Standards
(31 CFR Parts 900-904)
31 CFR § 285.5
Creditor agency
regulations
100%, except as
otherwise provided
by law (25% for retirement)
Child support debts 31 U.S.C. § 3716(h) 31 CFR § 285.1
State law & regulations
HHS procedures
Exec. Order 13019
Federal tax debts (levy) 26 U.S.C. § 6331(h) N/A 100%, except as otherwise provided by law
State debts 31 U.S.C. § 3716(h) 31 CFR § 285.6 100%, except as
otherwise provided
by law
State payments
(tax refunds,
vendor, etc.)
Federal non-tax debts State statutes State regulations
31 CFR § 285.6
100%

Quick Reference: Miscellaneous

Table may scroll on smaller screens

TREASURY
TOOL/ACTION
DESCRIPTION STATUTORY AUTHORITY REGULATORY AUTHORITY
Barring Delinquent Debtors Prevent delinquent debtors from receiving federal loans, loan insurance or loan guarantees 31 U.S.C. § 3720B 31 CFR § 285.13
31 CFR § 901.6
Centralized Receivables Service (CRS) Provide collection services from billing through either collection or completion of due process 31 U.S.C. § 3711(g) N/A
Unclaimed Assets Locate and recover unclaimed federal financial assets 31 U.S.C. § 3718
31 U.S.C. § 321
I TFM § 6-5100
Publishing Debtors' Identities Issue regulations to allow agencies to publish debtor identities 31 U.S.C. § 3720E N/A
Debt Sales Sell nontax debts to the private sector 31 U.S.C. § 3711(h) OMB Circular A-11

Last modified 11/07/24