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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, 1988-2005 [1]
Statistics of Income Bulletin, Winter, 2006
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, 1988-2005 [1]
[Money amounts are in thousands of dollars]
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1988
(1) (2)
Total 1,194,901 637,604
Department of Health and Human
Services [4] 737,731 407,815
Child support (TANF) [5] 605 320,298
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 316 167,990
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1989
(3) (4)
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1990
(5) (6)
Total 1,402,111 804,906
Department of Health and Human
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1991
(7) (8)
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 8
Food and Consumer Service N/A N/A
Department of Defense [8] 49,085 18,116
All other 9,628 4,918
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1992
(9) (10)
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1993
(11) (12)
Total 1,758,162 1,160,397
Department of Health and Human
Services [4] 947,133 619,648
Child support (TANF) [5] 701,598 44,856
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1994
(13) (14)
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
Less: Child support reversals n.a. n.a.
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1995
(15) (16)
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
Program support center [7] 571 579
Less: Child support reversals n.a. n.a.
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 3,597
All other 10,594 6,930
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1996
(17) (18)
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
Less: Child support reversals n.a. n.a.
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1997
(19) (20)
Total 2,162,102 1,758,164
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
Less: Child support reversals n.a. n.a.
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 109 47,162
Department of Defense [8] 127,103 63,052
All other 13,100 9,188
Less: Reversals except child support n.a. n.a.
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1998
(21) (22)
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.
Number of Refund offset
Selected program or agency offsets [2] amount [3]
1999
(23) (24)
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
2000
(25) (26)
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
2001
(27) (28)
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]
2002
(29) (30)
Total 2,921,769 2,608,906
Department of Health and Human
Services [4] 1,402,665 151,107
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]
2003
(31) (32)
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 75,369 818,264
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
Number of Refund offset
Selected program or agency offsets [2] amount [3]
2004
(33) (34)
Total 2,890,976 2,935,073
Department of Health and Human
Services [4] 1,389,261 1,544,059
Child support (TANF) [5] 699,992 732,937
Child support (non-TANF) (6] 688,921 810,420
Program support center [7] 348 702
Less: Child support reversals -43,537 60,189
Social Security Administration [4] 73,997 74,408
Department of Veterans Affairs 116,805 33,635
Department of Education 623,340 722,733
Small Business Administration 2,984 5,467
Department of Housing and Urban
Development 6,244 9,480
Department of Agriculture 20,226 20,233
Food and Consumer Service 124,371 62,449
Department of Defense [8] 157,449 89,007
All other 462,501 245,126
Less: Reversals except child support -42,666 68,267
Number of Refund offset
Selected program or agency offsets [2] amount [3]
2005
(35) (36)
Total 4,574,058 2,927,529
Department of Health and Human
Services [4] 1,429,213 1,653,153
Child support (TANF) [5] 685,397 735,852
Child support (non-TANF) (6] 742,524 913,881
Program support center [7] 1,292 3,420
Less: Child support reversals -34,447 -55,986
Social Security Administration [4] 72,386 75,193
Department of Veterans Affairs 588,464 87,439
Department of Education 926,175 759,372
Small Business Administration 5,766 6,570
Department of Housing and Urban
Development 20,694 12,394
Department of Agriculture 12,730 7,311
Food and Consumer Service 162,804 72,910
Department of Defense [8] 196,364 104,704
All other 1,234,159 27,003
Less: Reversals except child support -40,250 -65,560
N/A - Not Applicable.
n.a. - Not available.
[1] Represents repayments to specific Federal agencies (or State
treasuries) for debts. such as student loans, mortgage and loan
foreclosures, dishonored checks, and overpayments of benefits. There
was no refund offset program prior to Fiscal Year 1982. Data are shown
by year in which the offset was made, regardless of tax year. Starting
January 1999, the IRS tax refund offset program was merged into the
Treasurywide offset program. This combined U.S. Government debt
collection program is administered by the Financial Management
Service (FMS), Department of the Treasury. (The sharp increase in tax
refund offsets, starting with 1999--to $2.6 billion in 1999--was
attributed by FMS to (1) system enhancements which include offset
matching on the Social Security numbers of both husbands and wives as
reported on joint individual income lax returns, (2) increased debt
referrals for child support and Federal nontax debt, (3) system
flexibility allowing creditor agencies to add and update debt records
on a continuous basis, and (4) increases in the average number and
amount of tax refund payments due in part to new tax credits. For
additional information, see U.S. Department of the Treasury. Financial
Management Service, Annual Report to the Congress. US. Government Debt
Collection Activities of Federal Agencies, Fiscal Year 1999.)
[2] After 1990, number of offsets includes adjustments for injured
spouse claims filed with the original tax return.
[3] For all years, data exclude fees charged by the Internal Revenue
Service or the Financial Management Service. For years preceding 1999,
data by program or Federal agency represent the net amounts offset
against refunds, after injured spouse claims and other types of
reversals. Starting with 1999, the totals by program or Federal agency
are the gross amounts before injured spouse daims and other types of
reversals. with the reversals shown separately as summarized totals.
[4] From 1992 through 1994, the Social Security Administration (SSA)
participated in the refund offset program as part of the Department of
Health and Human Services (HHS), but, starting in 1995, SSA became an
independent agency. Nevertheless. SSA refund offsets are shown
separately for all these years, and are not included in the HHS totals
for 1992-1994.
[5] Represents repayments to State treasuries for funds disbursed to
families receiving State assistance and for funds distributed under
the Temporary Assistance for Needy Families (TANF) program, before
1997 known as the Aid to Families with Dependent Children (AFDC)
program.
[6] Represents repayments to State treasuries for distribution to
custodial parents (non-TANF). See also footnote 5. above.
[7] Before 1996, known as the Public Health Service.
[8] Includes affiliated exchange services.
NOTES. Detail may not add to totals because of rounding. All amounts
are in current dollars.
SOURCE: U.S. Department of the Treasury. For years starting with 1999
Financial Management Service. For previous years, Internal Revenue
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