IRS Tax Return Intercept: I am trying to figure out how tax intercepts are calculated. I.E. - is there a max % that can be taken, how do I find the total amount, etc.

[rileyjames0606]

I am positive that I am set to have intercepts done on my Tax Returns this year. I have some (minor) past due child support, court arrears/birthing costs owed to the state and I am currently delinquent on my student loans. I have never had tax intercepted for any reason, let alone 3. I have a few questions in regards to this so I have an idea of what to expect.
1)Is there a maximum dollar amount or percentage of total refund that can be intercepted? or can the IRS take my entire refund in attempts to pay these dues?  

2) Is there a way for me to find out the total amount being intercepted?

3)Does the interception delay my refunds to be deposited to my account, and if so, approximately how long should I expect the delay to be?

[AndreaC1]

There is no specific percentage when there is an offset for those things. 

1) If the past due debt calls for the entire refund, they will intercept it all to pay what is past due; if there is an offset in place for that debt. 

2) If they offset your refund, they will update Where's My Refund when you check your status. It will say something along the lines of "Your refund has been reduced to pay a past due obligation" and then tell you right below that if there is a balance to be sent to you. 

3) An interception/offset does not delay the refund, if there is a balance left after interception. They process it, take the offset and send the balance (if any) on the date that they post for you on the Where's My Refund page. 

The Bureau of the Fiscal Service will send you a letter detailing the offset and amount as well. 

Other Related Topics:

• What is a refund offset?
• IRS.gov (Tax Topic 203)