The IRS may use some of your refund to pay off past-due student loans. You should first contact the agency to which you owe the money to find out if your debt was submitted for a tax refund offset.
Usually the Department of Treasury's Bureau of the Fiscal Service (BFS) issues a letter if an offset occurs. This is the agency that issues IRS tax refunds and Congress authorizes BFS to conduct the Treasury Offset Program (TOP). If you don't receive a notice, you can contact them at 800-304-3107 (or TTY/TDD 800-877-8339).
The IRS also issues notices if they make changes to your refund, and also post updates of any changes on Where's My Refund?.
