If you owe one of the following, your tax refund will be applied to them:
- Past-due child support;
- Federal agency non-tax debts;
- State income tax obligations; or
- Certain unemployment compensation debts owed to a state (generally, these are debts for (1) compensation paid due to fraud, or (2) contributions owing to a state fund that weren't paid).
If you feel that's wrong, see What to do When Your Refund is
Less and click on Tax Topic 203.