IRS Letter 2802: Refund Offset for Non-IRS Debt
Your tax refund was taken — but not for taxes. The Treasury Offset Program applied it to child support, student loans, state taxes, or another non-IRS debt. Here's where your money went and how to fight a wrong offset.
Key Difference: Letter 2802 vs. CP49
CP49 is sent when the offset pays an IRS tax debt — the IRS took your refund to pay itself. Letter 2802 is sent when the offset pays a non-IRS debt — the IRS didn't keep the money; it forwarded it to another agency. This distinction matters because recovery procedures are entirely different: for CP49, you work with the IRS; for Letter 2802, you must work with the agency that received the money (state child support, Department of Education, state tax agency). The IRS cannot help you recover funds sent to another agency.
How to Dispute Each Type of Offset
Child Support Offset
Contact your STATE child support enforcement agency (not the IRS). Provide proof that payments are current or that the offset amount is wrong. Injured spouse claims (Form 8379) may apply on joint returns.
Student Loan Offset
Contact the Department of Education's Default Resolution Group at 800-621-3115. If you've entered loan rehabilitation, the offset should be reversed. If the offset was based on incorrect information, provide documentation.
State Tax Offset
Contact the state tax agency that received the funds. If the state debt was already paid, provide proof of payment. If the offset was erroneous (wrong taxpayer, wrong amount), dispute directly with the state.
Injured Spouse (Joint Return)
File Form 8379 (Injured Spouse Allocation) with the IRS if your refund portion was taken for your spouse's separate non-IRS debt. The IRS calculates your share and sends it to you directly.
Frequently Asked Questions
How do I find out which agency took my refund?
Call the Treasury Offset Program (TOP) call center at 800-304-3107. They can tell you which agencies have certified debts against your SSN, the original debt amount, and how much was offset. You can also check your offset status at the TOP website. The Letter 2802 itself should identify the agency that received the offset.
My ex-spouse owes child support — why was MY refund taken?
If you filed a joint return with a spouse who owes child support, the entire refund is subject to offset for that spouse's child support debt. You can file Form 8379 (Injured Spouse Allocation) to claim your portion of the refund back. File it as soon as possible — the IRS will calculate your share of the refund based on your income, deductions, and credits, and send that amount to you separately.
Can I prevent this from happening next year?
Yes: (1) Resolve the underlying debt with the agency that caused the offset. (2) Adjust your W-4 to eliminate your refund — file a new W-4 with your employer increasing allowances so less tax is withheld. (3) If you owe child support that you cannot pay, contact your state child support agency about a payment plan. (4) If student loans are the issue, enter loan rehabilitation before you file next year's return.