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]

Statistics of Income Bulletin, Spring, 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         637,504

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             951

                                                       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           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

                                              (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

                                                       1997

                                              (19)           (20)
(25)

  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
  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                    108,612          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.

                                                      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

                                                       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                        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

                                            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

                                                       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

                                                       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         236,198
  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          35,970
All other                                       10,594           6,930

                                                       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.

                                                       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

                                                       2004

                                              (33)           (34)

  Total                                      2,890,975       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         -426,661          68,287

                                            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

                                                       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         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

                                              (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

                                                      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

                                                       2002

                                              (29)           (30)

  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

                                                       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                  58,846          87,439
Department of Education                        926,175         759,372
Small Business Administration                      576           6,570
Department of Housing and Urban
  Development                                    2,069          12,394
Department of Agriculture                       12,730           7,311
  Food and Consumer Service                     16,280          72,910
Department of Defense [8]                       19,636         104,704
All other                                    1,234,159         270,030
Less: Reversals, except child support         -402,501         -65,560

See notes at end of this section.
COPYRIGHT 2006 U.S. Government Printing Office
COPYRIGHT 2008 Gale, Cengage Learning

 

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