Debt Management Services

Treasury Offset Program (TOP) TOP State Programs

The Treasury Offset Program (TOP) is a centralized offset program administered by the U.S. Department of the Treasury, Bureau of the Fiscal Service, to collect delinquent debts owed to federal agencies and states. In 2012, TOP's successful state programs recovered more than $3 billion in delinquent debts. Learn more about each of our state programs below.

Child Support Program
States submit delinquent child support obligations to the U.S. Department of Health and Human Resources, Office of Child Support Enforcement (OCSE), which in turn submits the debts to TOP for collection through the offset of federal tax refund and other eligible payments. In 2012, TOP recovered $2.2 billion in child support obligations.

State Income Tax Program (SIT)
TOP offsets federal tax refund payments to payees who owe delinquent state income tax obligations. In 2012, TOP recovered $559.8 million in state income tax debts.

State Reciprocal Program (SRP)
TOP offsets federal vendor and other non-tax payments to payees who owe delinquent debts to state agencies. In return, states offset payments to payees who owe delinquent debts to federal agencies. In 2012, TOP recovered $28.1 million in delinquent debts for the six states now participating in SRP. In return, the states recovered $20.5 million for the federal government.

Unemployment Insurance Compensation Program (UIC)
In partnership with the U.S. Department of Labor, TOP offsets federal tax refund payments to payees who owe delinquent unemployment insurance compensation debts due to fraud or a person's failure to report earnings. Since its inception in January 2011, the UIC program has grown rapidly. In 2012, TOP recovered $134.6 million for the nineteen states and District of Columbia that participate in UIC.
View State UIC Debt Collection Totals

For more information about TOP's state programs, e-mail us at stateoffsets@fms.treas.gov.

TOP News for States

• Fiscal Service Releases Fiscal Year 2012 Annual Report to the States on TOP (11 mb)
  
  
• State Agencies in TOP as Debtors: How to Resolve Debts Owed by States to the Federal Government
  
  
• "Offsets Matter"
  TOP's bi-monthly news for states