Reference code 1021.
BFS part offset
Refund reduced by an offset
See how long people with this situation waited, from their transcripts.
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What it means.
The IRS manual's wording:
BFS part offset, check mailed more than 4 weeks ago
What to do.
Part of the refund paid a debt through the Treasury Offset Program. The Bureau of the Fiscal Service mails a notice with the agency and amount; 800-304-3107 tells you which agency. Call the IRS only if the refund on that notice differs from your return.
Questions people ask
What does reference code 1021 mean?
Part or all of the refund went to a debt. The IRS manual's own wording is quoted on this page.
What should I do about code 1021?
Part of the refund paid a debt through the Treasury Offset Program. The Bureau of the Fiscal Service mails a notice with the agency and amount; 800-304-3107 tells you which agency. Call the IRS only if the refund on that notice differs from your return.
Sources
Checked against these sources on October 30, 2026.