Separate an adjustment from an offset
The IRS can correct a return and change the refund. A refund can also be applied to past-due federal tax or reduced through Treasury’s offset process for certain debts. The explanation notice identifies the change or the creditor.
Read the Treasury Offset Program notice
Qualifying debts can include child support, certain federal nontax debts, state income-tax obligations and certain unemployment-compensation debts. The notice explains the original refund, the reduction and the agency owed.
Contact the agency that owns the debt
For a Treasury offset, contact the creditor listed in the notice to ask about or dispute the debt. Treasury’s automated offset information is available at 800-304-3107. The IRS’s reduced-refund page explains the distinction between federal tax debts and other offsets.
Do not predict the remaining refund from a chart
An offset or account correction may change the amount and timing. An ordinary date estimate cannot determine the remaining balance or a dispute outcome. Joint filers can review the IRS’s injured-spouse guidance when appropriate.
Questions you might have
Is every smaller refund a Treasury offset?
No. An IRS correction, federal tax payment application or other account change may also reduce it.
Who can explain an offset debt?
The creditor agency identified in the offset notice.
Does code 846 show what the bank will receive?
Read the full account and notices. Other entries or offsets can affect the amount delivered.
Can the estimator calculate an offset?
No. It accepts dates and processing choices, never amounts or private account information.
Source for this guide
Retrieved 2026-09-30. Planning choices are explained separately.