This dataset shows how Treasury offsets federal payments, such as tax refunds, to pay off delinquent debts such as unpaid child support.
This dataset is a summary of five different programs in which states, the District of Columbia (D.C.), and U.S. territories can apply offsets from federal payments towards delinquent debt. These programs are income tax, state reciprocal tax agreements, unemployment insurance, child support, and Supplemental Nutrition Assistance Program (SNAP).
This dataset tracks Treasury Offset Program (TOP) collections and participation. With state programs, states and territories can participate in state income tax referrals (41 states and D.C. have state income tax), state reciprocal program, state unemployment insurance (UI) debts (tax withholding and UI overpayment), SNAP debts (with federal component) and child support collections (with federal component). Not all states participate in all programs. This is not tracked for the federal non-tax creditor agencies.
States participating in the State Reciprocal Program have their debts offset against federal payments for state income tax and unemployment insurance compensation debts. The Department of Agriculture's Food and Nutrition Service manages the federal aspects of the SNAP program and refers debts to the U.S. Department of the Treasury for TOP. For the purposes of the TOP, SNAP debts are considered federal debts even though they are administered by states and territories.
TOP collections data for FY 2020 and FY 2021 is currently unavailable through this site due to system upgrades, but can be obtained from the Fiscal Service site at the agency level.
fields=parameter accepts a comma-separated list of field names (no parentheses).
fields=parameter is not available for the endpoint accessed, an error will occur. Note that omitting fields can result in automatically aggregated and summed data results. For more information, view the full documentation on Aggregation and Sums.
filter=accepts filters from the list below, as well as specified filter criteria. Use a colon at the end of a filter parameter to pass a value or list of values. For lists passed as filter criteria, use a comma-separated list within parentheses. Filter for specific dates using the format
lt= Less than
lte= Less than or equal to
gt= Greater than
gte= Greater than or equal to
eq= Equal to
in= Contained in a given set
sort=accepts a comma-separated list of field names.
sort=parameter a comma-separated list.
csvas an input.
page[size]=parameters both accept integers.
in descending order