Why a refund gets reduced.

Part or all of a refund can go to a debt: federal tax you owe, or, through the Treasury Offset Program, child support, a state tax or a federal agency debt.

Code 898 or 826 on your transcript shows the offset and its date.

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Refund offset: key facts
Item	IRS figure
Who to call	Bureau of the Fiscal Service, 800-304-3107
Dispute with	the agency that received the money
Your share of a joint refund	Form 8379

Who can take a refund

The IRS can apply a refund to federal tax you owe on another year (code 826, overpayment transferred). The Bureau of the Fiscal Service, through the Treasury Offset Program, can apply it to past-due child support, federal agency non-tax debts, state income tax and certain unemployment compensation debts (code 898). A code 898 that is later reversed shows a code 766 or 899 with the same offset trace number.

Finding out who got it

The Bureau of the Fiscal Service mails a notice with the agency and amount. Its line, 800-304-3107, tells you which agency received the money. The IRS is not given those details.

Disputing

A Treasury Offset Program offset is disputed with the agency that received the money, not with the IRS. If the debt belongs only to your spouse on a joint return, Form 8379 can recover your share.

Next steps.

Questions people ask

Can I stop an offset?

The offset follows the debt. Contact the agency that holds the debt before your refund is issued; the IRS cannot stop a Treasury Offset Program offset.

Which code shows an offset?

Code 898 for a non-IRS debt through the Treasury Offset Program; code 826 when the IRS moved the overpayment to another tax balance of yours.

Sources

Checked against these sources on October 30, 2026.