You are adding on to a 2 year old question that was about Maryland.
This does not apply to you! The question was NOT about the state of Florida!
That's not a typical debt that for which the IRS will offset a federal refund, but they may be able to according to the link below. Usually, they will offset a federal refund for such things as past due state taxes, child support, or student loan debts. Without knowing exactly what you owe the MVA or the circumstances, I can't really advise you on this. The only way to know for sure is to contact the MVA or IRS.
Please see the Quick Reference Treasury Offset Program .