Here's what Illinois says:
If you entered into a repayment agreement with IDES and you missed a payment, stopped making payments, or made payments in amounts less than what is required by your repayment agreement, you have defaulted on your repayment agreement and IDES may send your debt to the Treasury Offset Program (TOP) for offset of your federal income tax refund.
https://www2.illinois.gov/ides/individuals/UnemploymentInsurance/Pages/Treasury-Offset-FAQ-Updated.a...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
