My refunds were revoked because of delinquent student loans. Do I still have to claim them as part of my income?

[KarenL2]

Possibly.  For your federal taxes, the only refund you would have to claim would be the state refund.  Then, it is only claimed if you itemized deductions on Schedule A in the prior year.  Since your refund was kept to pay off student loans, it's treated as if you actually received the refund and then used it to pay toward the debt.