Taxpayers may check for offset debts by calling the Department of Treasury’s Financial Management Service at 1-800-304-3107, according to the Internal Revenue Service. The service is available Monday through Friday from 7:30 a.m. to 5 p.m. Central Time.
The IRS and the Financial Management Service both have the power to offset taxpayer refunds to satisfy certain delinquent debts, notes the IRS. Some reasons for offset include payment of federal or state taxes, child support and student loan debts. After satisfying the debt, the FMS forwards any remaining funds to the taxpayer. The IRS sends the taxpayer a notice when processing an offset. The notice details the refund amount, the amount offset and the agency receiving the offset payment.