Frequently Asked Questions (FAQs) on Economic Impact Payments and the Treasury Offset Program
On March 13, 2020, the President of the United States declared a national emergency due to the COVID-19 pandemic. The Treasury Offset Program (TOP), which collects federal nontax and state debts, has prepared the following frequently asked questions (FAQs) to address debtor inquiries during this crisis.
Economic Impact Payments:
On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act, which, among other things, authorizes economic impact payments (also referred to as “stimulus payments” or “recovery rebate payments”) to eligible individuals. For details on these economic impact payments, please visit www.irs.gov/coronavirus
I Owe Delinquent Debt, Will that Debt be Deducted from my Economic Impact Payment?
The economic impact payments can be offset through the Treasury Offset Program (TOP) only to collect delinquent child support obligations that have been referred by the state to TOP.
How much of My Economic Impact Payment can be used to Satisfy Delinquent Child Support?
Your entire economic impact payment can be offset, up to the amount of your child support debt.
I do not know if I have delinquent Child Support Debt, who can I call?
If you have questions regarding whether you owe a child support debt that has been referred to TOP, you can call the TOP Interactive Voice Response (IVR) system at 800-304-3107.
Are there any exceptions for Financial Hardship?
No. The CARES Act did not grant states any discretion to reduce or eliminate offsets due to hardship.
What if I have additional questions about my Economic Impact Payment?
These questions, and others, can be answered by visiting the IRS website at www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know