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Education
The refund is applied first to any federal back taxes owed. Child support is paid next and lastly any other obligations such as student loans.
https://turbotax.intuit.com/tax-tools/tax-tips/Taxes-101/Who-Can-Garnish-an-Income-Tax-Refund-/INF19...
https://turbotax.intuit.com/tax-tools/tax-tips/Taxes-101/Who-Can-Garnish-an-Income-Tax-Refund-/INF19...
‎June 4, 2019
2:33 PM