IRS Code 898: Refund Applied to Non-IRS Debt (Treasury Offset Program Offset)
IRS code 898 means all or part of your refund was taken through the Treasury Offset Program (run by the Bureau of the Fiscal Service) to pay a non-IRS debt, such as past-due child support, a federal agency debt, or state income tax. The IRS cannot reverse it; you deal with the agency that is owed.
What code 898 actually means
Document 6209 defines transaction code 898 as a Treasury Offset Program (TOP) offset initiated by the Bureau of the Fiscal Service (BFS). It posts with the same date as the refund it came from and reduces that refund. IRS Topic 203 explains that these debt offsets are carried out by BFS, not the IRS, for debts such as past-due child support, federal agency non-tax debts, state income tax, and certain state unemployment compensation debts.
BFS mails a notice showing your original refund, the offset amount, and the agency that received the payment. To dispute the debt or ask about it, you contact that agency; BFS says TOP staff cannot discuss your debt with you, refund any amounts collected, or discuss payment options. The IRS says to contact it only if the refund amount on the BFS notice differs from the refund on your tax return.
If an offset is reversed, it shows up later as a 766 or 899 tied to the same offset trace number. An 898 is different from an 826, which moves your refund to another IRS tax year.
What to do next
- 1Call the TOP automated line at 800-304-3107 (TTY 800-877-8339) to hear the amount, date, and the agency or agencies that received the offset.
- 2Contact the agency named in the BFS notice if you believe you don't owe the debt or the amount is wrong.
- 3If you filed jointly and the debt belongs only to your spouse, you may be able to file Form 8379, Injured Spouse Allocation, to request your share.
- 4Contact the IRS only if the refund amount on the BFS notice doesn't match the refund on your return. If you're unsure whether an injured spouse claim fits your situation, a tax professional can help; we offer a free consultation.
Codes it often appears with
The refund the offset came from; 898 posts with the same date.
A 766 with the same offset trace number reverses the 898.
Code 899
Offset reversal or agency refund of the offset.
Different offset: refund applied to IRS tax debt instead.
Common questions
What does code 898 mean on my IRS transcript?+
It means part or all of your refund was offset through the Treasury Offset Program to pay a non-IRS debt, such as past-due child support, a federal agency debt, or state income tax.
Who do I contact about an 898 offset?+
Call the Treasury Offset Program line at 800-304-3107 to learn which agency received the money, then contact that agency to ask about or dispute the debt. TOP staff cannot resolve disputes.
Can the IRS give my offset money back?+
Generally no. The offset is handled by the Bureau of the Fiscal Service for another agency. The IRS says to contact it only if the refund amount on the BFS notice differs from your return.
My spouse owes the debt. Can I get my part of the refund?+
If you filed a joint return, you may be able to request injured spouse relief with Form 8379.
Checked against IRS primary sources — see how we source these guides. Transcripts show what has posted, not every action in progress; notices mailed to you and your IRS online account are the controlling record.
Other transcript codes
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