For State Agencies
The Treasury Offset Program (TOP), a centralized offset program administered by Debt Management Services, provides a number of resources to assist states with collecting delinquent debts owed to them. These include: the Child Support Program, the Supplemental Nutrition Assistance Program (SNAP), the State Income Tax Program (SIT), the State Reciprocal Program (SRP) and the Unemployment Insurance Compensation Program (UIC).
See the information below for frequently asked questions and links to helpful resources.
Frequently Asked Questions & Answers
- Questions about the Treasury Offset Program (TOP)
- Questions about State Agencies as Debtors in TOP
- Other Frequently Asked Questions
Resources for States
TOP State Programs
Information about the TOP Child Support Program, State Income Tax Program (SIT), State Reciprocal Program (SRP) and Unemployment Insurance Compensation Program (UIC)
Annual Report to the States - Fiscal Year 2015
Provides important information to the American public describing how all fifty states, the District of Columbia, and three territories are maximizing delinquent debt recovery efforts through participation in the Treasury Offset Program.
Unemployment Insurance Compensation Debts
State Unemployment Insurance Compensation debts eligible for referral to the Treasury Offset Program.
Information on Fiscal Service's role in collecting delinquent child-support obligations; links to child-support enforcement legal authorities and to the Office of Child-Support Enforcement at the U.S. Department of Health & Human Services.
- 31 U.S.C. 3716(h)
Administrative Offset and State Law
- Offset of Tax Refund Payments to Collect Past-Due Support
31 CFR Section 285.3
- Administrative Offset Under Reciprocal Agreements with States
31 CFR Section 285.6
- Offset of Tax Refund Payments to Collect State Income Tax Obligations
31 CFR Section 285.8
Debt Collection Statistics
Comparisons of federal and state net collections for current and prior calendar year; State Unemployment Insurance Compensation debts.
The "Offsets Matter" newsletter is distributed quarterly by the Bureau of Fiscal Service, Treasury Offset Program (TOP) Division and provides the latest information for state agencies on TOP's State Income Tax Program, State Reciprocal Program, Child Support Program, and Unemployment Insurance Compensation Program.
If you are a state agency and need to speak with a representative from the Treasury Offset Program (TOP), please call (202) 874-6810.
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Centers for Medicare and Medicaid Services: Frequently Asked Questions
The Centers for Medicare & Medicaid Services (CMS) administers the Medicare, Medicaid, HIPAA, CLIA and several other health-related programs.
Code of Federal Regulations
Search the Code of Federal Regulations through the National Archives and Records Administration.
National Association of Unclaimed Property Administrators
Developed by state unclaimed property experts to assist the public free of charge with locating funds that may belong to them or their relatives.
Office of Child-Support Enforcement (OCSE)
Health and Human Services' Administration for Children and Families. Assists State governments in operating and managing their programs effectively and in conforming with federal requirements.
Assists state governments in operating and managing their programs effectively and in conforming with federal requirements.
The National Association of State Auditors, Comptrollers and Treasurers.