Quick overview

If the Treasury Offset Program (TOP) or another agency intercepted your federal tax refund and used it to pay someone else’s debt, don’t assume the money is gone. You may be able to recover the portion that legally belongs to you—especially when you filed a joint return or can show the debt belonged to the other person. (See the U.S. Department of the Treasury on TOP: https://www.treasury.gov.)

How this happens

  • TOP matches taxpayer refunds against federal and some state debts (past‑due child support, defaulted federal student loans, nontax federal debts, certain state debts). (U.S. Department of the Treasury)
  • When a match occurs, the refund is offset and the IRS (or Treasury) sends a notice explaining the offset and the agency that received the money. (IRS)

Immediate steps to take

  1. Read the IRS notice carefully. The IRS or Treasury will send a written notice identifying the amount taken and the agency that received it.
  2. Contact the agency that received the offset. For child support, contact the state disbursement unit; for federal student loans, contact the loan servicer or Department of Education; for nontax federal debts, contact the agency listed on your notice.
  3. File an injured spouse allocation (Form 8379) if you filed a joint return and the other spouse (or someone else on the return) owed the debt. Instructions and filing options are on the IRS site for Form 8379. (IRS: https://www.irs.gov/forms-pubs/about-form-8379)
  4. Keep detailed records: copies of the notice, your filed tax return, W‑2s/1099s, bank records showing who earned what, and correspondence with agencies or the IRS.

For guidance on preparing Form 8379 and when to use it, see our guide: IRS Form 8379: Injured Spouse Allocation.

What you can expect

  • Timeframe: Recovery can take weeks to several months depending on whether you file Form 8379 with your return or after the offset, and how quickly the collecting agency responds. Expect communication and follow‑up.
  • Possible outcomes: full refund of your share, partial refund, or denial if the evidence shows the debt was yours.

If you believe the offset was an error

  • Request a review with the agency that received the funds. That agency has the authority to reverse or refund offsets when appropriate.
  • If identity theft or fraud led to an offset (for example, an identity thief used your SSN), contact the IRS Identity Protection unit and follow identity theft procedures.

When to consider Innocent Spouse Relief instead

If the offset stems from tax liability caused entirely by your spouse’s actions (not a nontax debt like child support), you might qualify for innocent spouse relief (Form 8857). This is different from an injured spouse allocation and has its own eligibility rules. Read more: When to Choose Injured Spouse Allocation vs Innocent Spouse Relief.

Documentation checklist (what to gather)

  • Copy of the IRS offset notice.
  • The joint tax return(s) showing filing status and claimed income.
  • W‑2s, 1099s, or other evidence proving which spouse earned which income.
  • Proof of bank account ownership and deposit records.
  • Court or agency documents showing the debt belongs to the other person, if available.

Common mistakes to avoid

  • Waiting too long to act. Promptly read the IRS notice and contact the collecting agency.
  • Assuming joint filing means you have no recourse. The injured spouse allocation exists precisely for many joint‑filing situations.
  • Failing to keep records—missing documentation can slow or derail a successful claim.

Practical tips from my practice

In my experience helping clients recover offsets, filing Form 8379 at the same time as—or soon after—your tax return reduces processing time. If an offset leaves you without funds for necessities, request an expedited review with the collecting agency and document the hardship. When cases are complex (multiple offsets, identity concerns, or disputes about who earned the income), bring in a tax professional or an attorney experienced in tax collection.

FAQ (brief)

  • Can I prevent an offset once it’s in TOP? No — once an offset posts, the collecting agency has the money. Your remedy is to file the appropriate claim for recovery. (U.S. Department of the Treasury)
  • How long until I get money back after filing Form 8379? Processing and review times vary; it can take weeks to months depending on filings and agency responses.

Authoritative sources

Internal resources

Professional disclaimer: This article is educational and not individualized tax advice. For help with your specific situation, consult a qualified tax professional or attorney.