Hi, you are refering to a refund offset. A Refund Offset is when an IRS refund is reduced or intercepted to pay off delinquent debt, such as past-due child support, outstanding student loans, or unpaid state income tax. this can also affect State returns
You will get an explanatory letter from the Bureau of the Fiscal Service, or State Department of Revenue, if your refund is offset. The remainder of your refund will be processed as usual; an offset shouldn't delay it, unless the entire refund was applied to the debt.
More info about refund offsets, including contact information and the appeals process is at www.irs.gov (tax topic 203) Also, see https://www.irs.gov/Refunds/Tax-Season-Refund-Frequently-Asked-Questions
In this case, you may be able to file an appeal under the injured spouse relief clause. Contact the IRS to see if you qualify.
