Advance Child Tax Credit payments were not offset for past-due debts but this IRS FAQ states that:
If you receive a refund when you file your 2021 tax return, any remaining Child Tax Credit amounts included in your refund may be subject to offset for tax debts or other federal or state debts you owe.
Third stimulus payments reported as Recovery Rebate Credits may be offset per this US Treasury FAQ.
If you owe debts to the United States or certain state agencies, your tax refund may be reduced to pay those debts.
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