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U.S. Department of Treasury Offset Program (TOP)

The Virginia Department of Taxation is authorized to submit eligible state income tax debts to the TOP program to offset federal income tax refunds. Once a debt is submitted, the U.S. Department of Treasury will withhold your eligible federal tax refund, or reduce the refund by the amount of your debt. The Internal Revenue Code authorizes this process, known as "offset". The U.S. Department of Treasury is not required to send you a notice before your payment is offset.

If you have received a letter from the Department of Taxation regarding the U.S. Treasury Offset Program (TOP) and need to speak with a representative , call us at (804) 367-8031.

Offset of federal refunds is only one source of funds that the Department of Taxation may use to satisfy an outstanding tax bill. We may also withhold your state income tax refund, as well as payments from other state agencies. Because of timing differences in obtaining funds from various sources, it is possible for us to receive funds from more than one source to satisfy the same debt. For example, if we place a claim with TOP and then hold your Virginia income tax refund to pay off your account balance, we may still receive your federal income tax refund from TOP, even though we will let TOP know that your debt is no longer outstanding. If this happens, we will release your federal refund immediately upon receipt of the funds from TOP. You do not need to contact us to request your refund.








Last Updated 8/7/2013 9:27


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