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Industry: Email Alert RSS FeedTable 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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