Tax offset on a student loan

[craig-mulvihill]

Last year my state tax refund was applied as tax offset for a student loan default. Is the state tax refund still considered as income for this year?

[MichaelL1]

If you itemized on the 2017 return and took a deduction for State taxes on the Sch A it is considered income yet.

It is like you got the state refund and turned around and wrote a check to student loan folks.