Be aware that if you have unpaid federal or state debt, such as overdue child support, state income tax, or student loans, all or part of your 2016 income tax return may be redirected to pay the debt. This is called the offset program. If an offset occurs with your tax return, the Treasury Department’s Bureau of Fiscal Service will send you a notice. The notice will list the original refund and offset amounts, as well as the name and contact information of the agency that received the payment. If you have questions, contact our office.