Yes. Unfortunately the offset is based off of your social security number.  This means that your entire refund is subject to the offset whether you claim your dependents or not.  The only way to fight the offset it to speak with the agency that has filed the debt with the IRS.  The IRS does not provide a means to argue the debt yourself.  The Bureau of Fiscal Service-US Dept of the Treasury is the agency that collects these debts. You can visit their website for more information about how offsets work. https://fiscal.treasury.gov/fsservices/gov/debtColl/dms/top/debt_top.htm