TOP Legal Authorities Quick Reference
To use this list, identify the type of payment offset or levied, then find the type of debt being collected. Statutory authority, regulatory authority, and amount deducted are listed for each debt type. This list is intended for summary purposes only and does not list all applicable authorities or exceptions.
For more legal authorities governing TOP and other debt collection programs, visit Debt Management. For legal authorities specifically dealing with Cross Servicing, visit Cross Servicing Legal Authorities Quick Reference.
Offset of Federal Tax Refund Payments
To collect federal non-tax debt
Statutory Authority: 26 U.S.C. § 6402(d) & 31 U.S.C. § 3720A
Regulatory Authority: 31 CFR § 285.2 & Credit agency regulations
Amount Deducted: 100%
To collect child support debt
Statutory Authority: 26 U.S.C. § 6402(c) and 42 U.S.C. § 664
Regulatory Authority: 31 CFR § 285.3, 45 CFR § 303.72, & HHS procedures
Amount Deducted: 100%
To collect state income tax debt
Statutory Authority: 26 U.S.C. § 6402(e)
Regulatory Authority: 31 CFR § 285.8
Amount Deducted: 100%
To collect state unemployment compensation debt
Statutory Authority: 26 U.S.C. § 6402(f)
Regulatory Authority: 31 CFR § 285.8
Amount Deducted: 100%
Offset of Social Security, Black Lung, & Railroad Retirement Benefit Payments
To collect federal non-tax debt
Statutory Authority: 31 U.S.C. § 3716
Regulatory Authority: 31 CFR § 285.4
Amount Deducted: Lesser of 15% or amount over $750.00
Offset of OPM Annuity Payments
To collect federal non-tax debt
Statutory Authority: 31 U.S.C. § 3716
Regulatory Authority: 31 CFR § 285.5(e)(1), (f)(2)(i)(C), & creditor agency regulations
Amount Deducted: 25%
Offset of Federal Salary Payments
To collect federal non-tax debt
Statutory Authority: 5 U.S.C. § 5514 & 31 U.S.C. § 3716
Regulatory Authority: 5 CFR § 550.1101, 31 CFR § 285.7, & creditor agency regulations
Amount Deducted: 15%
To collect child support debt
Statutory Authority: 31 U.S.C. § 3716(h)
Regulatory Authority: 31 CFR § 285.1, state law & regulations, & HHS procedures
Amount Deducted: 50-65%
Offset of Other Federal Non-Tax Payments
To collect federal non-tax debt
Statutory Authority: 31 U.S.C. § 3716
Regulatory Authority: Federal claims collection standards (31 CFR Parts 900-904), 31 CFR § 285.5, & creditor agency regulations
Amount Deducted: 100%, except as otherwise provided by law (25% for retirement)
To collect child support debt
Statutory Authority: 31 U.S.C. § 3716(h)
Regulatory Authority: 31 CFR § 285.1, state law & regulations, HHS procedures, & Executive Order 13019
Amount Deducted: 100%, except as otherwise provided by law (25% for retirement)
To collect state debt (except child support debt)
Statutory Authority: State statutes
Regulatory Authority: State regulations & 31 CFR § 285.6
Amount Deducted: 100%
Levy of Federal Non-Tax Payments
To collect federal non-tax debt
Statutory Authority: 26 U.S.C. § 6331(h)
Amount Deducted: 100%, except 15% for some benefit, salary, and retirement payments.
Other Legal Authorities
See https://fiscal.treasury.gov/debt-management/resources/debt-collection-legal-auth-qrc.html