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Treasury Offset Program

Resources for Treasury Offset Program Debtors

If you have a debt referred to the Treasury Offset Program (TOP), you must contact the agency servicing your debt if you:

    • have questions about your debt,
    • would like to dispute your debt, or
    • would like to be considered for a payment arrangement based on your ability to pay.

TOP staff is not authorized to answer questions about your debt, resolve disputes, or negotiate payment arrangements.

If you want to know whether you have a debt referred to TOP:

You may call the TOP automated voice response system at 1-800-304-3107. Hearing impaired: 800-877-8339.

If TOP has offset a payment of yours to collect a debt referred to TOP, you may have received a notice:

TOP sends an offset notice after conducting an offset. Usually, that notice is sent to the address that we have on file for the debtor. If the payment was directed to be paid to someone else on behalf of the debtor, that person may get the notice. For some types of recurring payments, like benefit payments or salary payments, TOP may send a warning letter before starting the offset. That notice may look like the following (select each link to see the examples):

Sample Warning letter

Sample Offset Letter

If you want to claim your part of a joint tax refund payment (Injured Spouse Allocation):

You may use Internal Revenue Service (IRS) Form 8379 to claim your part of a joint tax refund payment that was offset for your spouse’s debt.

If you have questions about the form or need help filling it out, call your local IRS office or 800-829-1040.

Last modified 09/10/24