Tax Refund Offset Calculator (TOP) 2026 β Will They Take My Refund?
Calculate how much of your federal tax refund will be offset by the Treasury Offset Program for back taxes, student loans, child support, or state debts.
$
Your projected 2025 federal income tax refund Outstanding Debts Subject to Offset
$
Priority 1 β taken first $
Priority 2 β applied after federal tax $
Priority 3 β state debts enrolled in TOP $
Priority 4 β defaulted loans only $
Priority 5 β state unemployment fraud/overpayment $
HUD, SBA loans, VA benefit overpayments, etc. $0
Net Refund You Will Receive
$0
Total Amount Offset
0%
Refund Taken
Injured Spouse Share
Offset Priority Order
| Priority | Debt Type | Debt Owed | Amount Offset | Remaining Debt |
|---|---|---|---|---|
| Remaining Refund | $0 | |||
How the Treasury Offset Program Works
When you file a tax return showing a refund, the Bureau of the Fiscal Service (BFS) checks your Social Security number against the TOP database of outstanding government debts. If a match is found, your refund is reduced (offset) by the amount owed, applied in priority order.
Priority Order
1. Past-due federal income tax (IRS debts)
2. Past-due child support (certified by state agencies)
3. Past-due state income tax
4. Defaulted federal student loans
5. Unemployment insurance overpayments
6. Other federal agency debts (HUD, VA, SBA, etc.)
2. Past-due child support (certified by state agencies)
3. Past-due state income tax
4. Defaulted federal student loans
5. Unemployment insurance overpayments
6. Other federal agency debts (HUD, VA, SBA, etc.)
Notice and Dispute
You will receive a notice from BFS at the time of the offset, explaining the debt, the creditor agency, and how to contact them. Call 800-304-3107 to get information about pending offsets before you file. To dispute, contact the agency that submitted the debt β you have 65 days to request a financial hardship review.
Extended
Injured Spouse Allocation & Dispute Guide
How Form 8379 works and how to dispute an offset
Form 8379 β Injured Spouse Allocation
If you file jointly and only your spouse has the debt, you can protect your proportionate share of the refund using Form 8379.
Select "Married Jointly β Injured Spouse" filing type above to see your protected share calculation.
How to File Form 8379
- With your return: Attach Form 8379 to Form 1040. Processing: 11β14 weeks with e-file, 14+ weeks paper
- After the offset: File Form 8379 separately. Allow 8 weeks (e-file) or 11 weeks (paper)
- Required information: Each spouse's income, credits, deductions, and withholding
- IRS calculates your share β proportionate to your income relative to total joint income
- Result: IRS returns the injured spouse's proportionate share, keeping only what is allocable to the debtor spouse
Injured Spouse vs. Innocent Spouse
- Injured Spouse (Form 8379): Your refund is offset by your spouse's separate debts (their student loans, their child support). Your share of the refund was "injured" by their debt.
- Innocent Spouse (Form 8857): You are seeking relief from a joint tax liability where your spouse underreported income or claimed improper deductions that you didn't know about.
- These are two different situations β choose the right form for your circumstance.
Offset Dispute Timeline
- Before filing: Call 800-304-3107 to check for pending offsets β gives you time to address the debt or prepare Form 8379
- Upon offset: BFS sends a notice within days β 65 days to request review
- Dispute the underlying debt: Contact the creditor agency directly (IRS, state agency, loan servicer)
- Hardship review: If offset causes financial hardship, you can request a return of part of your refund pending resolution
Frequently Asked Questions
What is the Treasury Offset Program (TOP)?
The Treasury Offset Program allows federal and state agencies to intercept your federal tax refund to pay outstanding debts. The Bureau of the Fiscal Service (BFS) deducts these amounts before sending your refund. You will receive a notice showing what was offset, to whom, and how to dispute it. The BFS notifies you at the time of the offset at 800-304-3107.
What debts can be offset from my tax refund?
Federal law allows offsets for: (1) past-due federal income tax, (2) state income tax, (3) defaulted federal student loans, (4) past-due child support, (5) unemployment overpayments, and (6) other federal agency debts. Federal tax debt has first priority, followed by child support, then state taxes, student loans, and other federal debts. Offsets are applied in this priority order.
What is Form 8379 Injured Spouse Allocation?
If you file jointly and your spouse has past-due debts (child support, student loans, back taxes) but you do not, you can file Form 8379 (Injured Spouse Allocation) to protect your share of the joint refund. The IRS calculates your proportionate share of income and withholding and returns that portion to you. File with your return or separately after the offset notice. Processing takes 11β14 weeks when filed separately.
How do I dispute a tax refund offset?
For federal tax offsets: contact the IRS at 800-829-1040 to dispute the debt itself or set up a payment plan. For child support offsets: contact the state agency listed in the offset notice. For student loan offsets: contact the loan servicer or Department of Education. For state tax offsets: contact your state revenue department. You can request a review within 65 days of the offset notice for financial hardship.
Can an injured spouse claim work even if one spouse owes taxes to the IRS?
Injured spouse (Form 8379) protects your share of a joint refund from your spouse's past-due debts β but NOT from a joint tax debt that both spouses signed the return for. If both spouses owe the IRS together, there is no injured spouse relief for that debt. Injured spouse relief applies to separate debts of one spouse only (their student loans, their child support, their prior individual tax debt). Consider Innocent Spouse Relief (Form 8857) for joint tax liabilities where you were unaware of your spouse's errors.