Anytime
a tax agency sends a refund that is a different amount than shown on
the printed copy of the return, they mail out an explanation letter in
the weeks following the refund. (would be handier if they let you know
ahead of time, but it doesn't happen that way)
Why is my refund different than the amount reflected on the tax return I filed?
If you owe past-due federal tax, state income tax, state
unemployment compensation debts, child support, spousal support, or
certain federal nontax debts, such as student loans, all or part of your
refund may be used (offset) to pay the past-due amount. Offsets for
federal taxes are made by the IRS. All other offsets are made by the
Treasury Department's Bureau of Fiscal Services (BFS). For federal tax
offsets, you will receive a notice from the IRS. For all other offsets,
you will receive a notice from BFS. To find out if you may have an
offset or if you have any questions about it, contact the agency to
which you owe the debt. See
Tax Topic 203
for more information about refund offsets.
