The Department of Treasury's Bureau of the Fiscal Service (BFS) can reduce your tax refund to if you owe certain debts such as: 

• Past-due child support,

• Federal or state agency debts,

• State income taxes,

• Unemployment compensation debts owed to a state.

If your refund is reduced:

• You’ll get a notice showing the original refund, the amount taken, and the agency paid.

• Remaining refund is sent as usual (check or direct deposit).

• Contact the agency listed on the notice if you dispute the debt.

• Contact the IRS only if the refund amount shown on the notice doesn’t match your tax return.

If your refund was adjusted, but you did not get a notice, contact the BFS at (800) 304-3107.

If your refund was taken for a debt owed only by your spouse, you may need to file Form 8379. See Form 8379 - Injured Spouse Filed After Return E-Filed for details.

See IRS Topic No. 203 Reduced Refund webpage for details.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.