---
kind: "section"
citation: "20 C.F.R. § 404.520"
title: "20"
number: "404.520"
heading: "Referral of overpayments to the Department of the Treasury for tax refund offset—General."
url: "https://uscodex.org/cfr/20/404.520"
---

# §404.520. Referral of overpayments to the Department of the Treasury for tax refund offset—General.

- (a) The standards we will apply and the procedures we will follow before requesting the Department of the Treasury to offset income tax refunds due taxpayers who have an outstanding overpayment are set forth in [§§ 404.520 through 404.526](/cfr/20/404.520..404.526.md). These standards and procedures are authorized by [31 U.S.C. 3720A](/usc/31/3720A.md) and are implemented through Department of the Treasury regulations at [31 CFR 285.2](/cfr/31/285.2.md).
- (b) We will use the Department of the Treasury tax refund offset procedure to collect overpayments that are certain in amount, past due and legally enforceable, and eligible for tax refund offset under regulations issued by the Department of the Treasury. We will use these procedures to collect overpayments only from persons who are not currently entitled to monthly Social Security benefits under title II of the Act. We will refer overpayments to the Department of the Treasury for offset against Federal tax refunds regardless of the length of time the debts have been outstanding.

## Notes

### Amendments

[62 FR 64277, Dec. 5, 1997, as amended at 76 FR 65108, Oct. 20, 2011]

### Authority

Authority: Secs. 204, 205(a), 702(a)(5), and 1147 of the Social Security Act (42 U.S.C. 404, 405(a), 902(a)(5), and 1320b-17); 31 U.S.C. 3711; 31 U.S.C. 3716; 31 U.S.C. 3720A.

### Amendments

[62 FR 64277, Dec. 5, 1997, as amended at 76 FR 65108, Oct. 20, 2011]