1. If you owe federal or state income taxes your refund will be offset
to pay those taxes. If you had other debt such as child support or
student loan debt that was submitted for offset, FMS will take as much
of your refund as is needed to pay off the debt, and send it to the
agency authorized to collect the debt. Any portion of your refund
remaining after an offset will be refunded to you.
The IRS publishes a tax tip concerning offsets https://www.irs.gov/uac/tax-refund-withholdings-and-offsets
