This is general information, not legal or tax advice.
Start with the notice — and the right agency
A refund offset does not come out of nowhere. The Treasury Offset Program (TOP), run by the Bureau of the Fiscal Service, must send you an offset notice first. For federal nontax debts like defaulted student loans, that is a 60-day notice, and it names the agency that placed the debt, the amount, and how to dispute it. The notice is your starting point, so read it carefully and keep it.
If you have lost the notice, call the TOP automated line at 1-800-304-3107 to find out which agency referred the debt. This step matters because you must dispute or resolve the debt with THAT agency — not the IRS. The IRS only collects for TOP; it cannot reverse another agency's debt. Calling the IRS to "cancel" an offset for a student loan or child-support balance will not work, because the IRS is not the one that placed the debt.
From there, you have four free levers. The right one depends on your situation.
Lever 1 — Dispute the debt (Request for Review)
If the debt is wrong, dispute it using the "Request for Review" form that comes with your offset notice. Disputing the right way, before the scheduled offset, can stop it. Common grounds for a dispute include:
- it isn't your debt;
- it has already been paid;
- it was discharged in bankruptcy;
- it qualifies for a disability, closed-school, or false-certification discharge; or
- it stems from identity theft.
Send the Request for Review to the agency named on your notice, not to the IRS, and do it within the window the notice gives you so the dispute can stop the scheduled offset.
Lever 2 — Resolve the debt or exit default
If the debt is valid, the durable fix is to resolve it or get out of default. How you do that depends on the type of debt behind the offset.
- Defaulted federal student loan. Get out of default through loan rehabilitation — nine on-time, income-based payments, commonly nine within ten months — or through Direct consolidation. Once a repayment agreement is in place, you generally must make the first payment within 65 days of the original notice date to stop the scheduled offset.
- Past-due child support. Contact your STATE child-support enforcement agency to dispute the amount or arrange payment. That agency runs the offset through TOP, so it is the one you work with — not the IRS.
- Federal taxes. Set up an IRS payment plan, request Currently Not Collectible status, or pursue an Offer in Compromise.
Lever 3 — Ask for a hardship reduction (or an OBR)
A hardship reduction can pause or reduce a student-loan offset. But the request goes to the Department of Education, not the IRS, and it does not cure the underlying default — so treat it as breathing room, not a permanent fix. To stop offsets for good on a defaulted federal loan, you still need to exit default.
For the IRS's OWN tax debt, there is a separate option: an Offset Bypass Refund (OBR). In genuine financial hardship, you can ask the IRS to release a refund to you instead of applying it to your federal tax balance. Two limits matter. You generally must request it BEFORE your return is processed, and it only applies to the IRS's own tax debt — not other TOP debts like student loans, child support, or state taxes.
Lever 4 — File injured spouse (Form 8379)
If a JOINT refund was taken for a debt that belongs only to your spouse — their student loan, their child support, or their separate tax debt — the non-liable "injured spouse" can file IRS Form 8379, Injured Spouse Allocation, to recover their share of the refund. It covers offsets for federal taxes, child or spousal support, defaulted federal student loans, state income tax, and certain unemployment overpayments.
You can file Form 8379 WITH your joint return or by itself afterward. Processing times are roughly:
- about 11 weeks if e-filed with the return;
- about 14 weeks if filed on paper with the return; and
- about 8 weeks if filed by itself after the return is processed.
The deadline is generally 3 years from when the return was filed or 2 years from when the tax was paid, whichever is later. Note that injured spouse relief is distinct from "innocent spouse relief," which is a different form for a different situation — if the issue is that you should not be liable for tax your spouse caused, that is a separate path with its own rules.
The 2026 student-loan pause
As of January 16, 2026, the Department of Education paused involuntary collections — including tax refund offsets — on defaulted federal student loans. As of this writing, the pause is expected to last until around July 2026, with no confirmed restart date. The pause is temporary, so use the window to exit default before offsets can resume rather than relying on the pause to hold.
Keep it free — and skip the settlement companies
Every remedy here is free, and in each case you deal directly with the agency or the IRS. If you need help, the Taxpayer Advocate Service — an independent office inside the IRS — and Low Income Taxpayer Clinics assist for free.
One firm rule: a government offset for taxes, child support, or federal student loans can NEVER be resolved by a debt-settlement company. Those firms negotiate private, unsecured consumer debts such as credit cards — a different process that has no power over a Treasury offset and cannot stop one. That is the wrong tool for the job. Never pay a company to "stop" a government offset; the real levers are the free ones above.
Frequently asked questions
Should I call the IRS to stop a refund offset?
Usually no. The IRS only collects for the Treasury Offset Program and cannot reverse another agency's debt. If the offset is for a student loan, child support, or state tax, you dispute or resolve it with the agency named on your offset notice. If you do not know which agency placed the debt, call the TOP line at 1-800-304-3107 first. The exception is the IRS's own tax debt, where an Offset Bypass Refund request goes to the IRS.
What is an injured spouse allocation, and how long does it take?
Form 8379, Injured Spouse Allocation, lets the non-liable spouse recover their share of a joint refund that was taken for a debt belonging only to the other spouse. You can file it with the joint return or by itself afterward. Processing is roughly 11 weeks if e-filed with the return, about 14 weeks if filed on paper with the return, and about 8 weeks if filed by itself after the return is processed.
How long do I have to file injured spouse?
The deadline is generally 3 years from when the return was filed or 2 years from when the tax was paid, whichever is later. Injured spouse relief is a different form from "innocent spouse relief," so make sure you are filing for the right situation — injured spouse is for recovering your share of an offset joint refund.
Can a debt-settlement company stop a government offset?
No. A government offset for taxes, child support, or federal student loans can never be resolved by a debt-settlement company — it is the wrong tool, and you should never pay one to "stop" an offset. Every remedy is free: dispute, resolve or exit default, hardship reduction, or injured spouse. For free help, use the Taxpayer Advocate Service or a Low Income Taxpayer Clinic.