How to find who garnished your refund
The IRS will tell you who took your refund, but you have to ask the right way. Call the IRS at 1-800-829-1040 and have your Social Security number, filing status, and the tax year ready. Tell them your refund was offset or garnished and ask for a Notice of Federal Offset or the name of the agency that collected it. The IRS keeps records of every offset it processes, and they can read you the details over the phone or mail you a written notice.
If the offset happened through a state tax agency instead of the IRS, contact your state's tax department directly—they handle their own offsets for state income tax debt, unemployment overpayments, and child support. The phone number is on your state tax return or on the state revenue website. If you do not know which state took it, start with the IRS, because they can usually tell you whether it was federal or state.
You may also receive a notice in the mail weeks or months after the offset. The IRS sends a Notice of Offset that names the creditor agency, the amount taken, and the reason. If you have not received one yet, it may still be coming, or you may need to request it directly.
Key Takeaways
- Call the IRS at 1-800-829-1040 with your Social Security number and tax year to learn which agency offset your refund.
- The IRS processes federal offsets for federal student loans, federal taxes owed, and child support; state agencies handle state debts and overpayments.
- A written Notice of Offset should arrive in the mail, but you do not have to wait for it—you can call and get the information immediately.
- If a private debt collector took your refund, the debt was likely sold to them by a government agency, and you can dispute the offset if you were not notified of the debt beforehand.
What the IRS notice will tell you
The Notice of Offset lists the agency name, the amount taken, and the type of debt. It will say something like "U.S. Department of Education" for a student loan offset, "State of [Your State] Department of Revenue" for a tax debt, or "State Child Support Enforcement" for a child support arrearage. The notice also shows the date the offset was processed and the tax year it came from.
Read the notice carefully to confirm the amount and the reason match what you expected. If you owe multiple debts, more than one agency may have offset your refund in the same year—the IRS processes them in a set order, and your refund gets divided among them. The notice should show each offset separately if this happened to you.
Keep this notice. You will need it if you want to dispute the offset, negotiate a payment plan with the creditor, or prove to another agency that the debt was already collected.
Offsets from federal student loans
If the Department of Education offset your refund, your federal student loans are in default. The offset notice will show which loan servicer holds the debt. You can contact that servicer directly to ask about loan rehabilitation or income-driven repayment plans, both of which can stop future offsets.
Loan rehabilitation requires you to make nine on-time monthly payments (the amount is set by the servicer, usually between $5 and $225 per month depending on your income). After nine months, the default status is removed and offsets stop. Income-driven repayment plans cap your monthly payment at a percentage of your discretionary income, and after 20 to 25 years of payments, the remaining balance is forgiven.
The servicer's contact information is on the offset notice or on the National Student Loan Data System at studentaid.gov. You can search by your Social Security number to see which servicer holds your loans.
Offsets for back taxes and state debts
If a state revenue department or the IRS took your refund for back taxes you owe, the offset notice will show the tax year and the amount. Contact the agency listed on the notice to set up a payment plan or to dispute the debt if you believe it is wrong.
State offsets also happen for unemployment insurance overpayments—if you were paid unemployment benefits you were not may have access to to, the state will offset your refund to recover it. The notice will say "Department of Labor" or "Unemployment Insurance" and the amount of the overpayment. You can request a hearing to dispute the overpayment, but you must do so within the timeframe listed on the notice (usually 10 to 30 days).
Child support offsets come from your state's child support enforcement agency. These are processed before most other debts, so if you owe child support, it is likely the first thing taken from your refund. Contact the agency to find out the current balance and set up a payment arrangement.
What to do if you do not recognize the debt
If the offset notice names a debt you do not remember or believe is wrong, you have the right to request a hearing before the offset is finalized—but only if you did not receive notice of the debt before the offset happened. This is called a pre-offset notice requirement, and it applies to most federal debts.
Contact the agency named on the offset notice and ask whether you received proper notice of the debt. If you did not, ask for a hearing. The agency must show that they notified you of the debt and gave you a chance to dispute it or pay it before they offset your refund. If they cannot prove they sent you notice, the offset may be reversed.
For federal student loans, the Department of Education must send you a notice at least 65 days before offsetting your refund. For federal taxes, the IRS must send a notice and give you time to request a hearing. If you did not receive these notices, document that fact and include it in your hearing request.
Offsets by private debt collectors
Private debt collectors cannot offset your refund directly—only government agencies can. However, if a private collector is listed on your offset notice, it means a government agency sold or assigned your debt to them and authorized the offset. This happens most often with older tax debts or student loans.
Call the private collector and ask which government agency referred the debt. Then contact that agency to understand the original debt and your options. You can also request that the private collector provide proof of the debt, and you can dispute it if the proof is incomplete or if the statute of limitations has passed.
Do not pay a private collector without first confirming the debt is real and that the offset was legal. Ask for written proof that the debt exists and that the collector has the right to collect it.
Tracking down an offset that happened years ago
If your refund was offset several years ago and you have lost the notice, the IRS can still pull up the record. Call 1-800-829-1040 and ask for a transcript of account or a copy of the offset notice. The IRS keeps these records for at least ten years. You will need to verify your identity and provide your Social Security number and the tax year.
If the offset came from a state agency, contact that state's revenue or labor department and ask for a record of the offset. Some states keep records online; others require you to call or visit in person. Have your Social Security number and the approximate year ready.
If you cannot reach the original agency or they have no record, ask the IRS whether they have contact information for the creditor agency. The IRS database includes the name and sometimes the phone number of the agency that requested the offset.
Frequently Asked Questions
Can I get my refund back if the offset was a mistake?
Yes, if the offset was processed in error or if the debt was already paid. Contact the agency that took the money and ask them to reverse it. The IRS can issue a refund once the agency confirms the offset should not have happened. This usually takes 30 to 60 days after the agency approves the reversal.
What if multiple agencies offset my refund in the same year?
The IRS processes offsets in a set order: federal taxes first, then federal student loans, then other federal debts, then state debts and child support. Your refund is divided among them based on how much each agency requested. The offset notice should show each one separately.
Will my next year's refund be offset too?
Yes, unless you resolve the underlying debt. Federal student loans in default, unpaid taxes, and child support arrears will continue to offset future refunds until the debt is paid or you enter a repayment plan. Contact the creditor agency to stop future offsets.
How long does it take to get the offset notice in the mail?
The IRS usually mails the notice within two to four weeks after the offset is processed. If you have not received it after a month, call the IRS to request a copy. Do not wait for the notice to contact the creditor agency—you can call the IRS immediately to find out who took your refund.
Can I dispute an offset if I did not know I owed the debt?
Yes, if you did not receive proper notice before the offset. Most federal agencies must notify you of the debt and give you time to dispute it or pay it before they offset your refund. If you did not receive that notice, request a hearing with the agency and ask them to prove they sent it.