Why your tax refund may be lower than expected
If you owe money to a federal or state agency, the federal government may use part or all of your federal tax refund to repay the debt. This is called a tax refund offset.
Refunds lower because of tax refund offsets
If your tax refund is lower than you calculated, it may be due to a tax refund offset for an unpaid debt such as child support.
Get answers to frequently asked questions about the Treasury Offset Program (TOP), including:
- Why was my tax refund reduced?
- How do I find out which federal or state agency requested the offset?
- How do I correct an offset that was made in error?
Refunds lower because of mathematical errors
Your tax refund may be lower because of a mistake on your tax return. If that happens, the IRS will correct the return. The agency should send you a letter explaining why the amount is different from what you expected.
LAST UPDATED: December 22, 2025
