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.