This is the latest update from the IRS Newsroom,
Look at Question D1:
Q D1. Will my payment be reduced or offset if I owe tax, have a payment agreement with the IRS, owe ...
A1. The CARES Act limits offsets of Economic Impact Payments to past-due child support. No other federal or state debts that normally offset your tax refunds will reduce the payment. Nevertheless, tax refunds paid under the Internal Revenue Code, including the Economic Impact Payment, are not protected from garnishment by creditors once the proceeds are deposited into an individual’s bank account.
