Table 20.—Individual income tax refund offsets for repayment of specific outstanding taxpayer obligations or debts, by selected type of program or U.S. government agency to which amount was owed, calendar years of offset, 1986-2003 [1]

Statistics of Income Bulletin, Fall, 2004

Table 20.--Individual Income Tax Refund Offsets for Repayment of
Specific Outstanding Taxpayer Obligations or Debts, by Selected Type of
Program or U.S. Government Agency to Which Amount was Owed, Calendar
Years of Offset, 1986-2003 [1]

[Money amounts are in thousands of dollars]

                                           Number of    Refund offset
       Selected program or agency        offsets [2]    amount [3]

                                                        1986

                                              (1)             (2)

  Total                                       882,797          456,998
Department of Health and Human
  Services [4]                                604,425          307,764
  Child support (TANF) [5]                    533,051          258,192
  Child support (non-TANF) [6]                 71,374           49,572
  Program support center [7]                      N/A              N/A
Social Security Administration [4]                N/A              N/A
Department of Veterans Affairs                 17,027            8,241
Department of Education                       243,135          127,585
Small Business Administration                   8,642            6,521
Department of Housing and Urban
  Development                                   7,673            5,630
Department of Agriculture                       1,895            1,256
  Food and Consumer Service                       N/A              N/A
Department of Defense [8]                         N/A              N/A
All other                                         N/A              N/A

                                                        1989

                                              (7)             (8)

  Total                                     1,259,297          708,545
Department of Health and Human
  Services [4]                                779,554          449,627
  Child support (TANF) [5]                    627,403          350,598
  Child support (non-TANF) [6]                151,680           98,407
  Program support center [7]                      471              622
Social Security Administration [4]                N/A              N/A
Department of Veterans Affairs                 56,085           27,209
Department of Education                       334,740          191,940
Small Business Administration                   3,816            2,648
Department of Housing and Urban
  Development                                  11,441            8,602
Department of Agriculture                      66,269           24,189
  Food and Consumer Service                       N/A              N/A
Department of Defense [8]                      61,804           21,622
All other                                       7,392            4,330

                                                        1992

                                              (13)            (14)

  Total                                     1,921,944        1,262,622
Department of Health and Human
  Services [4]                              1,070,999          683,656
  Child support (TANF) [5]                    737,254          464,462
  Child support (non-TANF) [6]                254,435          178,198
  Program support center [7]                      618              646
Social Security Administration [4]             78,692           40,350
Department of Veterans Affairs                 29,103           13,122
Department of Education                       720,326          516,213
Small Business Administration                   2,218            1,609
Department of Housing and Urban
  Development                                  13,520           10,815
Department of Agriculture                      20,262           12,034
  Food and Consumer Service                     9,740            3,061
Department of Defense [8]                      54,509           19,198
All other                                      11,007            5,975

                                                        1995

                                              (19)            (20)

  Total                                     2,188,257        1,505,736
Department of Health and Human
  Services [4]                              1,165,444          828,631
  Child support (TANF) [5]                    848,166          591,854
  Child support (non-TANF) [6]                316,707          236,198
  Program support center [7]                      571              579
Social Security Administration [4]             16,092            8,696
Department of Veterans Affairs                 45,761           11,830
Department of Education                       778,446          571,280
Small Business Administration                   2,567            2,359
Department of Housing and Urban
  Development                                  10,676            9,745
Department of Agriculture                      73,644           30,295
  Food and Consumer Service                    66,449           24,166
Department of Defense [8]                      85,023           35,970
All other                                      10,594            6,930

                                                        1998

                                              (25)            (26)

  Total                                     2,375,081        1,963,834
Department of Health and Human
  Services [4]                              1,309,352        1,130,941
  Child support (TANF) [5]                    876,609          754,205
  Child support (non-TANF) [6]                432,101          376,171
  Program support center [7]                      642              565
  Less: Child support reversals                  n.a.             n.a.
Social Security Administration [4]             62,487           39,282
Department of Veterans Affairs                 43,290           11,430
Department of Education                       653,997          623,914
Small Business Administration                   4,036            4,504
Department of Housing and Urban
  Development                                   6,032            7,679
Department of Agriculture                     159,633           78,056
  Food and Consumer Service                   146,127           65,476
Department of Defense [8]                     129,409           62,770
All other                                       6,845            5,259
Less: Reversals, except child support            n.a.             n.a.

                                                        2001

                                              (31)            (32)

  Total                                     4,307,006        3,101,507
Department of Health and Human
  Services [4]                              2,200,333        1,714,968
  Child support (TANF) [5]                  1,262,018          965,864
  Child support (non-TANF) [6]                937,381          746,668
  Program support center [7]                      934            2,436
  Less: Child support reversals                51,037           59,379
Social Security Administration [4]            153,134          100,759
Department of Veterans Affairs                139,526           33,717
Department of Education                     1,217,876        1,029,539
Small Business Administration                   2,105            2,478
Department of Housing and Urban
  Development                                  16,062           16,593
Department of Agriculture                      41,255           37,272
  Food and Consumer Service                   175,177           80,438
Department of Defense [8]                     210,102          100,654
All other                                     255,334          118,883
Less: Reversals, except child support          52,861           74,414

                                          Number of     Refund offset
       Selected program or agency        offsets [2]     amount [3]

                                                        1987

                                              (3)             (4)

  Total                                     1,150,365          566,175
Department of Health and Human
  Services [4]                                664,534          342,523
  Child support (TANF) [5]                    556,312          269,212
  Child support (non-TANF) [6]                108,160           73,216
  Program support center [7]                       62               95
Social Security Administration [4]                N/A              N/A
Department of Veterans Affairs                129,466           54,302
Department of Education                       278,490          137,425
Small Business Administration                   5,834            4,031
Department of Housing and Urban
  Development                                   9,501            6,604
Department of Agriculture                       6,505            3,446
  Food and Consumer Service                       N/A              N/A
Department of Defense [8]                      54,950           17,561
All other                                       1,085              282

                                                        1990

                                              (9)            (10)

  Total                                     1,402,111          804,906
Department of Health and Human                831,966          483,474
  Services [4]                                831,966          483,474
  Child support (TANF) [5]                    651,893          365,613
  Child support (non-TANF) [6]                179,611          117,249
  Program support center [7]                      462              612
Social Security Administration [4]                N/A              N/A
Department of Veterans Affairs                 50,004           23,265
Department of Education                       432,139          257,392
Small Business Administration                   3,403            2,307
Department of Housing and Urban
  Development                                  10,850            8,076
Department of Agriculture                       7,548            6,056
  Food and Consumer Service                       N/A              N/A
Department of Defense [8]                      57,952           19,777
All other                                       8,249            4,559

                                                        1993

                                             (15)            (16)

  Total                                     1,758,162        1,160,397
Department of Health and Human
  Services [4]                                947,133          619,648
  Child support (TANF) [5]                    701,598          448,560
  Child support (non-TANF) [6]                244,780          170,404
  Program support center [7]                      755              684
Social Security Administration [4]             28,791           13,931
Department of Veterans Affairs                 33,844           10,914
Department of Education                       651,056          472,928
Small Business Administration                   1,853            1,355
Department of Housing and Urban
  Development                                  11,399            8,963
Department of Agriculture                      28,969           13,075
  Food and Consumer Service                    21,828            7,213
Department of Defense [8]                      46,125           14,829
All other                                       8,992            4,754

                                                        1996

                                              (21)            (22)

  Total                                     2,120,935        1,678,504
Department of Health and Human
  Services [4]                              1,241,395        1,019,612
  Child support (TANF) [5]                    879,143          716,637
  Child support (non-TANF) [6]                361,453          302,146
  Program support center [7]                      799              829
Social Security Administration [4]             30,190           17,961
Department of Veterans Affairs                 49,989           12,743
Department of Education                       573,308          517,169
Small Business Administration                   3,503            3,638
Department of Housing and Urban
  Development                                   6,228            6,738
Department of Agriculture                      93,884           42,504
  Food and Consumer Service                    87,203           35,843
Department of Defense [8]                     111,207           53,404
All other                                      11,231            4,735

                                                        1999

                                              (27)            (28)

  Total                                     2,764,424        2,606,366
Department of Health and Human
  Services [4]                              1,440,993        1,479,598
  Child support (TANF) [5]                    936,622          953,682
  Child support (non-TANF) [6]                503,589          525,002
  Program support center [7]                      782              914
  Less: Child support reversals               116,742          131,913
Social Security Administration [4]             77,672           52,080
Department of Veterans Affairs                 51,861           15,467
Department of Education                       963,409        1,084,905
Small Business Administration                     571              776
Department of Housing and Urban
  Development                                  10,909           15,382
Department of Agriculture                     208,794          103,252
  Food and Consumer Service                   192,312           86,927
Department of Defense [8]                     201,756          100,280
All other                                       7,467            5,143
Less: Reversals, except child support          82,266          118,604

                                                        2002

                                              (33)            (34)

  Total                                     2,921,769        2,608,905
Department of Health and Human
  Services [4]                              1,402,665        1,511,070
  Child support (TANF) [5]                    774,281          802,393
  Child support (non-TANF) [6]                627,927          707,504
  Program support center [7]                      457            1,172
  Less: Child support reversals                49,118           58,072
Social Security Administration [4]             96,621           86,752
Department of Veterans Affairs                 97,371           26,871
Department of Education                       696,006          772,975
Small Business Administration                   1,591            2,924
Department of Housing and Urban
  Development                                   8,310           12,058
Department of Agriculture                      27,663           30,416
  Food and Consumer Service                   157,737           74,575
Department of Defense [8]                     123,325           78,471
All other                                     410,617          140,054
Less: Reversals, except child support          51,019           69,189

                                           Number of    Refund offset
       Selected program or agency        offsets [2]     amount [3]

                                                        1988

                                              (5)             (6)

  Total                                     1,194,901          637,504
Department of Health and Human
  Services [4]                                737,731          407,815
  Child support (TANF) [5]                    604,645          320,298
  Child support (non-TANF) [6]                132,875           87,201
  Program support center [7]                      211              316
Social Security Administration [4]                N/A              N/A
Department of Veterans Affairs                 52,602           23,268
Department of Education                       315,742          167,990
Small Business Administration                   3,949            2,530
Department of Housing and Urban
  Development                                  10,653            7,948
Department of Agriculture                       4,838            2,669
  Food and Consumer Service                       N/A              N/A
Department of Defense [8]                      59,533           18,202
All other                                       9,853            6,951

                                                        1991

                                              (11)            (12)

  Total                                     1,565,432          946,210
Department of Health and Human
  Services [4]                                869,941          523,953
  Child support (TANF) [5]                    672,801          392,802
  Child support (non-TANF) [6]                196,381          130,348
  Program support center [7]                      759              803
Social Security Administration [4]                N/A              N/A
Department of Veterans Affairs                 38,987           17,684
Department of Education                       575,578          363,968
Small Business Administration                   2,374            1,640
Department of Housing and Urban
  Development                                  11,250            8,380
Department of Agriculture                       8,559            7,551
  Food and Consumer Service                       N/A              N/A
Department of Defense [8]                      49,085           18,116
All other                                       9,628            4,918

                                                        1994

                                              (17)            (18)

  Total                                     2,009,877        1,379,675
Department of Health and Human
  Services [4]                              1,017,452          701,529
  Child support (TANF) [5]                    749,269          507,047
  Child support (non-TANF) [6]                267,546          193,939
  Program support center [7]                      637              543
Social Security Administration [4]             19,722           10,297
Department of Veterans Affairs                 35,368            9,973
Department of Education                       781,829          582,662
Small Business Administration                   2,228            1,834
Department of Housing and Urban
  Development                                  10,454            9,090
Department of Agriculture                      73,452           33,382
  Food and Consumer Service                    66,726           27,618
Department of Defense [8]                      59,459           25,345
All other                                       9,913            5,563

                                                       1997

                                              (23)            (24)

  Total                                     2,162,102        1,758,154
Department of Health and Human
  Services [4]                              1,303,676        1,108,125
  Child support (TANF) [5]                    902,766          764,700
  Child support (non-TANF) [6]                400,198          342,696
  Program support center [7]                      712              729
Social Security Administration [4]             27,996           17,584
Department of Veterans Affairs                 45,479           12,476
Department of Education                       518,844          482,241
Small Business Administration                   3,952            4,206
Department of Housing and Urban
  Development                                   6,876            7,602
Department of Agriculture                     115,076           53,680
  Food and Consumer Service                   108,612           47,162
Department of Defense [8]                     127,103           63,052
All other                                      13,100            9,188

                                                          2000

                                              (29)            (30)

  Total                                     2,869,130        2,763,530
Department of Health and Human
  Services [4]                              1,426,635        1,479,598
  Child support (TANF) [5]                    885,635          902,037
  Child support (non-TANF) [6]                540,342          581,805
  Program support center [7]                      658            1,210
  Less: Child support reversals                53,051           64,819
Social Security Administration [4]            102,480           81,891
Department of Veterans Affairs                 50,409           16,106
Department of Education                       853,175          932,575
Small Business Administration                   2,227            3,834
Department of Housing and Urban
  Development                                  10,565           15,988
Department of Agriculture                     214,279          120,238
  Food and Consumer Service                   196,366           97,389
Department of Defense [8]                     140,588           71,008
All other                                      68,772           36,838
Less: Reversals, except child support          54,247           80,064

                                                        2003

                                              (35)            (36)

  Total                                     3,236,882        2,824,433
Department of Health and Human
  Services [4]                              1,611,570        1,618,028
  Child support (TANF) [5]                    829,999          799,569
  Child support (non-TANF) [6]                781,274          817,971
  Program support center [7]                      297              488
  Less: Child support reversals               -44,024          -60,757
Social Security Administration [4]             87,075           80,421
Department of Veterans Affairs                127,502           32,900
Department of Education                       753,690          818,264
Small Business Administration                   3,170            5,173
Department of Housing and Urban
  Development                                   9,150           12,030
Department of Agriculture                      29,489           25,175
  Food and Consumer Service                   152,034           69,711
Department of Defense [8]                     166,798           97,272
All other                                     384,898          197,376
Less: Reversals, except child support         -44,470          -71,160

 

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