Treasury Offset Program (TOP)

70.3 - Treasury Offset Program (TOP) (Rev. 136; Issued: 02-15-08; Effective/Implementation Date: 03-17-08) The TOP is a program that compares Federal payments and eligible state payments with Federal debt. When a match occurs, the payment is offset to collect the debt. When the Taxpayer Identification Number (TIN) and name of the debtor match the TIN and name of a payee, the payment to the payee is offset and monies that would have gone to the payee are sent to the creditor agency to satisfy the debt. A debt may remain in TOP for offset up to ten years from date of determination. Types of payments that can be offset may include tax refunds, vendor payments, benefit payments with certain restrictions, and eligible state payments.