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Table 20.--Individual income tax refund offsets for repayment of specific outstanding taxpayer obligations or debts, by selected type of program or U.S. government agency to which amount was owed, calendar years of offset, 1988-2005 [1].

Table 20.--Individual Income Tax Refund Offsets for Repayment of
Specific Outstanding Taxpayer Obligations or Debts, by Selected Type of
Program or U.S. Government Agency to Which Amount Was Owed, Calendar
Years of Offset, 1988-2005 [1]

[Money amounts are in thousands of dollars]

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   1988                    1989

                             (1)         (2)         (3)         (4)

  Total                   1,194,901     637,504   1,259,297     708,545
Department of Health
     and Human Services
     [4]                    737,731     407,815     779,554     449,627
  Child support (TANF)
    [5]                     604,645     320,298     627,403     350,598
  Child support
    (non-TANF) [6]          132,875      87,201     151,680      98,407
  Program support
    center [7]                  211         316         471         622
Social Security
  Administration [4]            N/A         N/A         N/A         N/A
Department of Veterans
  Affairs                    52,602      23,268      56,085      27,209
Department of Education     315,742     167,990     334,740     191,940
Small Business
  Administration              3,949         253       3,816       2,648
Department of Housing
  and Urban Development      10,653       7,948      11,441       8,602
Department of
    Agriculture               4,838       2,669      66,269      24,189
  Food and Consumer
    Service                     N/A         N/A         N/A         N/A
Department of Defense
  [8]                        59,533      18,202      61,804      21,622
All other                     9,853       6,951       7,392       4,330

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   1990                    1991

                             (5)         (6)         (7)         (8)

  Total                   1,402,111     804,906   1,565,432     946,210
Department of Health
     and Human Services
     [4]                    831,966     483,474     869,941     523,953
  Child support (TANF)
    [5]                     651,893     365,613     672,801     392,802
  Child support
    (non-TANF) [6]          179,611     117,249     196,381     130,348
  Program support
    center [7]                  462         612         759         803
Social Security
  Administration [4]            N/A         N/A         N/A         N/A
Department of Veterans
  Affairs                    50,004      23,265      38,987      17,684
Department of Education     432,139     257,392     575,578     363,968
Small Business
  Administration              3,403       2,307       2,374         164
Department of Housing
  and Urban Development      10,850       8,076      11,250         838
Department of
    Agriculture               7,548       6,056       8,559       7,551
  Food and Consumer
    Service                     N/A         N/A         N/A         N/A
Department of Defense
  [8]                        57,952      19,777      49,085      18,116
All other                     8,249       4,559       9,628       4,918

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   1992                    1993

                             (9)        (10)        (11)        (12)

  Total                   1,921,944   1,262,622   1,758,162   1,160,397
Department of Health
     and Human Services
     [4]                  1,070,999     683,656     947,133     619,648
  Child support (TANF)
    [5]                     737,254     464,462     701,598     448,560
  Child support
    (non-TANF) [6]          254,435     178,198     244,780     170,404
  Program support
    center [7]                  618         646         755         684
Social Security
  Administration [4]         78,692      40,350      28,791      13,931
Department of Veterans
  Affairs                    29,103      13,122      33,844      10,914
Department of Education     720,326     516,213     651,056     472,928
Small Business
  Administration              2,218       1,609       1,853       1,355
Department of Housing
  and Urban Development      13,520      10,815      11,399       8,963
Department of
    Agriculture              20,262      12,034      28,969      13,075
  Food and Consumer
    Service                   9,740       3,061      21,828       7,213
Department of Defense
  [8]                        54,509      19,198      46,125      14,829
All other                    11,007       5,975       8,992       4,754

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   1994                    1995

                            (13)        (14)        (15)        (16)

  Total                   2,009,877   1,379,675   2,188,257   1,505,736
Department of Health
     and Human Services
     [4]                  1,017,452     701,529   1,165,444     828,631
  Child support (TANF)
    [5]                     749,269     507,047     848,166     591,854
  Child support
    (non-TANF) [6]          267,546     193,939     316,707     236,198
  Program support
    center [7]                  637         543         571         579
  Less: Child support
    reversals                  n.a.        n.a.        n.a.        n.a.
Social Security
  Administration [4]         19,722      10,297      16,092       8,696
Department of Veterans
  Affairs                    35,368       9,973      45,761      11,830
Department of Education     781,829     582,662     778,446     571,280
Small Business
  Administration              2,228       1,834       2,567       2,359
Department of Housing
  and Urban Development      10,454       9,090      10,676       9,745
Department of
    Agriculture              73,452      33,382      73,644      30,295
  Food and Consumer
    Service                  66,726      27,618      66,449      24,166
Department of Defense
  [8]                        59,459      25,345      85,023      35,970
All other                     9,913       5,563      10,594       6,930

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   1996                    1997

                            (17)        (18)        (19)        (20)

  Total                   2,120,936   1,678,504   2,162,102   1,758,154
Department of Health
     and Human Services
     [4]                  1,241,395   1,019,612   1,303,676   1,108,125
  Child support (TANF)
    [5]                     879,143     716,637     902,766       7,647
  Child support
    (non-TANF) [6]          361,453     302,146     400,198     342,696
  Program support
    center [7]                  799         829         712         729
  Less: Child support
    reversals                  n.a.        n.a.        n.a.        n.a.
Social Security
  Administration [4]         30,190      17,961      27,996      17,584
Department of Veterans
  Affairs                    49,989      12,743      45,479      12,476
Department of Education     573,308     517,169     518,844     482,241
Small Business
  Administration              3,503       3,638       3,952       4,206
Department of Housing
  and Urban Development       6,228       6,738       6,876       7,602
Department of
    Agriculture              93,884      42,504     115,076      53,680
  Food and Consumer
    Service                  87,203      35,843     108,612      47,162
Department of Defense
  [8]                       111,207      53,404     127,103      63,052
All other                    11,231       4,735      13,100       9,188
Less: Reversals, except
  child support                                        n.a.        n.a.

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   1998                    1999

                            (21)        (22)        (23)        (24)

  Total                   2,375,081   1,963,834   2,764,424   2,606,366
Department of Health
     and Human Services
     [4]                  1,309,352   1,130,941   1,440,993   1,479,598
  Child support (TANF)
    [5]                     876,609     754,205     936,622     953,682
  Child support
    (non-TANF) [6]          432,101     376,171     503,589     525,002
  Program support
    center [7]                  642         565         782         914
  Less: Child support
    reversals                  n.a.        n.a.     116,742     131,913
Social Security
  Administration [4]         62,487      39,282      77,672      52,080
Department of Veterans
  Affairs                    43,290      11,430      51,861      15,467
Department of Education     653,997     623,914     963,409   1,084,905
Small Business
  Administration              4,036       4,504         571         776
Department of Housing
  and Urban Development       6,032       7,679      10,909      15,382
Department of
    Agriculture             159,633      78,056     208,794     103,252
  Food and Consumer
    Service                 146,127      65,476     192,312      86,927
Department of Defense
  [8]                       129,409      62,770     201,756     100,280
All other                     6,845       5,259       7,467       5,143
Less: Reversals, except
  child support                n.a.        n.a.      82,266     118,604

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   2000                    2001

                            (25)        (26)        (27)        (28)

  Total                   2,869,130   2,763,530   4,307,006   3,101,507
Department of Health
     and Human Services
     [4]                  1,426,635   1,479,598   2,200,333   1,714,968
  Child support (TANF)
    [5]                     885,635     902,037   1,262,018     965,864
  Child support
    (non-TANF) [6]          540,342     581,805     937,381     746,668
  Program support
    center [7]                  658       1,210         934       2,436
  Less: Child support
    reversals                53,051      64,819      51,037      59,379
Social Security
  Administration [4]         10,248      81,891     153,134     100,759
Department of Veterans
  Affairs                    50,409      16,106     139,526      33,717
Department of Education     853,175     932,575   1,217,876   1,029,539
Small Business
  Administration              2,227       3,834       2,105       2,478
Department of Housing
  and Urban Development      10,565      15,988      16,062      16,593
Department of
    Agriculture             214,279     120,238      41,255      37,272
  Food and Consumer
    Service                 196,366      97,389     175,177      80,438
Department of Defense
  [8]                       140,588      71,008     210,102     100,654
All other                    68,772      36,838     255,334     118,883
Less: Reversals, except
  child support              54,247      80,064      52,861      74,414

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   2002                    2003

                            (29)        (30)        (31)        (32)

  Total                   2,921,769   2,608,906   3,236,882   2,824,433
Department of Health
     and Human Services
     [4]                  1,402,665   1,511,070   1,611,570   1,618,028
  Child support (TANF)
    [5]                     774,281     802,393     829,999     799,569
  Child support
    (non-TANF) [6]          627,927     707,504     781,274     817,971
  Program support
    center [7]                  457       1,172         297         488
  Less: Child support
    reversals                49,118      58,072     -44,024     -60,757
Social Security
  Administration [4]         96,621      86,752      87,075      80,421
Department of Veterans
  Affairs                    97,371      26,871     127,502      32,900
Department of Education     696,006     772,975     753,690     818,264
Small Business
  Administration              1,591       2,924       3,170       5,173
Department of Housing
  and Urban Development       8,310      12,058       9,150      12,030
Department of
    Agriculture              27,663      30,416      29,489      25,175
  Food and Consumer
    Service                 157,737      74,575     152,034      69,711
Department of Defense
  [8]                       123,325      78,471     166,798      97,272
All other                   410,617     140,054     384,898     197,376
Less: Reversals, except
  child support              51,019      69,189      -4,447      -7,116

                                       Refund                  Refund
                          Number of    offset     Number of    offset
  Selected program or      offsets     amount      offsets     amount
        agency               [2]         [3]         [2]         [3]

                                   2004                    2005

                            (33)        (34)        (35)        (36)

  Total                   2,890,975   2,935,073   4,574,058   2,927,529
Department of Health
     and Human Services
     [4]                  1,389,261   1,544,059   1,429,213   1,653,153
  Child support (TANF)
    [5]                     699,992     732,937     685,397     735,852
  Child support
    (non-TANF) [6]          688,921     810,420     742,524     913,881
  Program support
    center [7]                  348         702       1,292         342
  Less: Child support
    reversals               -43,537      60,189     -34,447     -55,986
Social Security
  Administration [4]         73,997      74,408      72,386      75,193
Department of Veterans
  Affairs                   116,805      33,635     588,464      87,439
Department of Education     623,340     722,733     926,175     759,372
Small Business
  Administration              2,984       5,467       5,766       6,570
Department of Housing
  and Urban Development       6,244       9,480      20,694      12,394
Department of
    Agriculture              20,226      20,233      12,730       7,311
  Food and Consumer
    Service                 124,371      62,449     162,804      72,910
Department of Defense
  [8]                       157,449      89,007     196,364     104,704
All other                   462,501     245,126   1,234,159     270,030
Less: Reversals, except
  child support              42,666      68,287      -4,025     -65,560

NIA=Not Applicable.

n.a.=Not available.

[1] Represents repayments to specific Federal agencies (or State
treasuries) for debts, such as student loans, mortgage and loan
foreclosures, dishonored checks, and overpayments of benefits.
There was no refund offset program prior to Fiscal Year 1982. Data
are shown by year in which the offset was made, regardless of tax
year. Starting January 1999, the IRS tax refund offset program was
merged into the Treasurywide offset program. This combined U.S.
Government debt collection program is administered by the Financial
Management Service (FMS), Department of the Treasury. (The sharp
increase in tax refund offsets, starting with 1999-to $2.6 billion
in 1999- was attributed by FMS to (1) system enhancements which
include offset matching on the Social Security numbers of both
husbands and wives as reported on joint individual income tax
returns, (2) increased debt referrals for child support and Federal
non-tax debt, (3) system flexibility allowing creditor agencies to
add and update debt records on a continuous basis, and (4)
increases in the average number and amount of tax refund payments
due in part to new tax credits. For additional information, see
U.S. Department of the Treasury, Financial Management Service,
Annual Report to the Congress. U.S. Government Debt Collection
Activities of Federal Agencies, Fiscal Year 1999.)

[2] After 1990, number of offsets includes adjustments for injured
spouse claims filed with the original lax return.

[3] For all years, data exclude fees charged by the Internal
Revenue Service or the Financial Management Service. For years
preceding 1999, data by program or Federal agency represent the net
amounts offset against refunds, after injured spouse claims and
other types of reversals. Starting with 1999, the totals by program
or Federal agency are the gross amounts before injured spouse
claims and other types of reversals, with the reversals shown
separately as summarized totals.

[4] From 1992 through 1994, the Social Security Administration
(SSA) participated in the refund offset program as part of the
Department of Health and Human Services (HHS), but, starting in
1995, SSA became an independent agency. Nevertheless. SSA refund
offsets are shown separately for all these years, and are not
included in the HHS totals for 1992-1994.

[5] Represents repayments to State treasuries for funds disbursed
to families receiving State assistance and for funds distributed
under the Temporary Assistance for Needy Families (TANF) program,
before 1997 known as the Aid to Families with Dependent Children
(AFDC) program.

[6] Represents repayments to State treasuries for distribution to
custodial parents (non-TANF). See also footnote 5, above.

[7] Before 1996, known as the Public Health Service.

[8] Includes affiliated exchange services.

NOTES: Detail may not add to totals because of rounding. All
amounts are in current dollars.

SOURCE: U.S. Department of the Treasury. For years starting with
1999. Financial Management Service. For previous years, Internal
Revenue Service.
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Title Annotation:Selected Historical and Other Data
Publication:Statistics of Income. SOI Bulletin
Article Type:Calendar
Date:Sep 22, 2006
Words:2394
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