I owed my state (NJ) a small tax amount from 2015, $250.00. The amount was offset from this years taxes. However, it was taken out of both my Federal and State returns.

[mitchdell]

Who owes me the refund and how do I file to get it back?

[RichardG]

Since the IRS forwarded the money to New Jersey, you'll probably have greater success getting the money back from the state.  I suggest contacting your state tax agency.  http://www.state.nj.us/treasury/taxation/