Refund and Amount of Tax Owed - Internal Revenue Service
What happens if the taxpayer owes other debts like student loans or child support? If the refund is decreased due to an offset to pay state income tax, child support, or certain federal nontax debts, such as student loans, then the decrease will be taken first from the account that appears first on the ... amount. Refund and Amount of Tax Owed ... ................
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