What's considered delinquent debt ?

[441892935c39]

Besides owed taxes

[SweetieJean]

In general (but perhaps subject to restrictions): Child Support, student loans (in some cases), overpaid Social Security benefits, overpaid unemployment or welfare benefits, etc.  But the rules vary. At the state level, it can include things like fines. See this as well:

Refund Offsets - Taxpayer Advocate Service (irs.gov)

[xmasbaby0]

https://turbotax.intuit.com/tax-tips/tax-payments/who-can-garnish-an-income-tax-refund/L7cPPzDyc

[SweetieJean]

and once your refund lands in your bank account, any creditor could garnish it.