Treasury Offset Program

Delinquent Debt Collections

Fiscal Year 2017

Annual Report

To The States

U.S. Department of the Treasury | Bureau of the Fiscal Service

TABLE OF CONTENTS

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017 3

A Message from the Commissioner . . . . . . . . . . . . 4

FY 2017 Delinquent Debt Collection Totals . . . . . . 5

Alabama . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Alaska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Arizona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Arkansas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

California . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Colorado . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Connecticut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Delaware . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

District of Columbia . . . . . . . . . . . . . . . . . . . . . . . 14

Florida . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Georgia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Hawaii . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Idaho . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Illinois . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Indiana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Iowa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Kansas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Kentucky . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

Louisiana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

Maine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Maryland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Michigan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Mississippi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Missouri . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

Montana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

Nevada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

New Hampshire . . . . . . . . . . . . . . . . . . . . . . . . . . 35

New Jersey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

New Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

New York . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

North Carolina . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

North Dakota . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

Ohio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

Oklahoma . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

Oregon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

Pennsylvania . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

Rhode Island . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

South Carolina . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

South Dakota . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

Tennessee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48

Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

Utah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50

Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

Virginia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52

Washington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

West Virginia . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Wisconsin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55

Wyoming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56

Guam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57

Puerto Rico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

U.S. Virgin Islands . . . . . . . . . . . . . . . . . . . . . . . . 
4 FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

Sheryl R. Morrow

Commissioner, Bureau of the Fiscal Service

A MESSAGE FROM 

THE COMMISSIONER

I am pleased to report that in Fiscal Year (FY) 2017, the U.S. Department of the Treasury’s Bureau of the Fiscal Service (Fiscal Service) collected more 

than $3.0 billion in delinquent debts on behalf of state governments. This includes recoveries of delinquent child support and nutrition assistance 

debts, state income tax obligations, unemployment insurance benefit fraud debts, and more. In return, states have recovered $53.2 million in 

overdue debts for the Federal Government.

This sixth “Annual Report to the States” provides important information to the American public describing how all 50 states, the District of 

Columbia, and three territories are maximizing their delinquent debt recovery efforts through participation in the Treasury Offset Program (TOP). 

In each of the last five years, federal collections for delinquent debts owed to states have ranged between $3.0 and $3.2 billion. In FY 2017, 

our key accomplishments included:

• The collection of $1.8 billion in delinquent child support obligations, in partnership with the U.S. Department of Health and Human Services,

Office of Child Support Enforcement, and participating states. These funds are repaid to states or provided to meet the needs of America’s

families and children.

• Four new states (Arkansas, Massachusetts, New Hampshire and Wisconsin) joined the Unemployment Insurance (UI) benefit program and

6 new states (Arkansas, Nebraska, New Hampshire, North Carolina, South Carolina and Tennessee) joined the UI Employer Tax program.

The UI program is a joint collaboration between Treasury, the U.S. Department of Labor, Internal Revenue Service, 44 participating states,

and the District of Columbia that recovered $353.8 million in FY 2017.

• With 11 states and the District of Columbia now participating, SRP recovered $85.3 million in FY 2017.

• The State of Michigan joined the State Income Tax (SIT) program, completing all eligible states for this program. With 41 states and the

District of Columbia participating, SIT recovered $607.7 million for states in FY 2017.

The Fiscal Service has a proven track record of helping to collect long overdue funds owed to the states, recovering $45.9 billion for participating

states since the implementation of TOP in 1996. We continually look for the most effective and efficient ways to recover revenue while working with

states who provide due process and an opportunity for debtors to dispute the debt or enter into a repayment plan.

We hope your state is currently participating in each of TOP’s five state programs and benefitting from our efforts on your behalf. If you are not, I would

encourage you to contact us today to schedule a federal-state partnership meeting to discuss how the Fiscal Service can help your state recover

important funds it is owed.

For more information about TOP state programs, visit www.fiscal.treasury.gov/top/state-programs.html.

Sheryl R. Morrow

Commissioner, Bureau of the Fiscal Service
ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017 5

FY 2017 DELINQUENT DEBT 

COLLECTION TOTALS

In FY 2017, the United States recovered more than $3.0 billion through five state programs in the Treasury Offset 

Program (TOP). Within the State Reciprocal Program, states collected $53.2 million for the Federal Government.

TOP State Programs

The Treasury Offset Program (TOP) is a centralized offset program administered by the U.S. Department of the Treasury, Bureau of the Fiscal Service, 

to collect delinquent debts owed to federal agencies and states. The simple premise of TOP is that, as Treasury, we should not be paying money to 

those who have failed to meet their obligations to government agencies without first applying that money to the delinquent obligation. While we strive 

to collect the maximum amount of dollars possible, we are well aware of the need for debtors to be treated fairly. We work to ensure that debtors are 

provided with due process, including proper notices and dispute opportunities, as well as the chance to repay debts over time.

Source: U.S. Department of the Treasury, Bureau of the Fiscal Service

State Income Tax Program (SIT)

TOP offsets federal tax refund payments to payees who owe delinquent 

state income tax obligations.

State Reciprocal Program (SRP)

TOP offsets federal vendor and other non-tax payments to payees who 

owe delinquent debts to state agencies. In return, states offset payments 

to payees who owe delinquent debts to federal agencies.

Unemployment Insurance Program (UI)

In partnership with the U.S. Department of Labor, TOP offsets federal tax refund 

payments to: 1) payees who owed delinquent UI benefit debts due to fraud or a 

person’s failure to report earnings, or 2) payees who owe UI employer tax debt 

that remain uncollected as of one year after the debt was determined due. 

Child Support Program

States submit delinquent child support obligations to the U.S. Department 

of Health and Human Services, Office of Child Support Enforcement (OCSE), 

which in turn submits the debts to TOP for collection through the offset of 

federal tax refund and other eligible payments.

Supplemental Nutrition Assistance Program (SNAP)

States submit delinquent nutrition assistance obligations to the U.S. 

Department of Agriculture, Food and Nutrition Service (FNS), which in turn 

submits the debts to TOP for collection through the offset of federal tax 

refund and other eligible payments.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $605.3 $546.5 $571.2 $582.2 $607.7

State Reciprocal $37.8 $52.3 $47.7 $61.5 $85.3

Unemployment

Insurance $326.2 $370.7 $547.8 $403.2 $353.8

Child Support: Total $1,949.9 $1,910.0 $1,896.7 $1,879.7 $1,803.5

Child Support: Administrative Offset $8.6 $8.7 $7.6 $7.6 $7.1

Child Support: Tax Refund Offset $1,941.4 $1,901.3 $1,889.1 $1,872.0 $1,796.4

SNAP $119.1 $131.5 $153.2 $162.1 $181.6

Grand Totals: $3,038.3 $3,011.0 $3,216.6 $3,088.6 $3,032.0

Dollars in Millions.

Totals may not sum due to rounding.
6

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

ALABAMA

In FY 2017, the State of Alabama recovered $70.3 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $20.4 $23.7 $29.7 $31.9 $34.7

State Reciprocal * * * * *

Unemployment

Insurance $10.5 $5.8 $6.9 $6.0 $3.6

Child Support: Total $34.2 $33.8 $32.2 $31.1 $28.9

Child Support: Administrative Offset $0.3 $0.2 $0.2 $0.2 $0.4

Child Support: Tax Refund Offset $33.9 $33.6 $32.0 $30.9 $28.5

SNAP $1.8 $1.8 $2.0 $2.7 $3.1

Grand Totals: $66.8 $65.2 $70.8 $71.6 $70.3

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.
7

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

ALASKA

In FY 2017, the State of Alaska recovered $8.9 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance * * * * $1.5

Child Support: Total $8.1 $8.2 $7.3 $7.7 $7.2

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $8.0 $8.1 $7.3 $7.6 $7.1

SNAP $0.1 $0.1 $0.1 $0.1 $0.2

Grand Totals: $8.2 $8.3 $7.5 $7.8 $8.9

Dollars in Millions.

Totals may not sum due to rounding.

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program.
8

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

ARIZONA

In FY 2017, the State of Arizona recovered $42.1 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $4.6 $6.0 $6.2 $6.7 $7.2

State Reciprocal * * * * *

Unemployment

Insurance $21.5 $11.1 $8.1 $7.3 $6.6

Child Support: Total $35.0 $33.0 $30.9 $30.0 $27.1

Child Support: Administrative Offset $0.3 $0.5 $0.4 $0.3 $0.4

Child Support: Tax Refund Offset $34.8 $32.5 $30.5 $29.6 $26.7

SNAP $0.4 $0.5 $0.8 $0.9 $1.2

Grand Totals: $61.5 $50.6 $45.9 $44.8 $42.1
9

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

ARKANSAS

In FY 2017, the State of Arkansas recovered $28 million through 

four state programs in the Treasury Offset Program (TOP).

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

$8 Mil

$6 Mil

$4 Mil

$2 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $3.9 $4.5 $6.3 $7.8 $3.8

State Reciprocal * * * * *

Unemployment

Insurance $19.3 $8.0 $10.2 $6.6 $6.1

Child Support: Total $21.2 $19.9 $19.6 $18.3 $17.3

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $21.0 $19.8 $19.5 $18.2 $17.2

SNAP $0.7 $0.8 $0.7 $0.7 $0.8

Grand Totals: $45.1 $33.2 $36.8 $33.4 $28.0
1 0

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

CALIFORNIA

In FY 2017, the State of California recovered $314.1 million through 

four state programs in the Treasury Offset Program (TOP).

$350 Mil

$300 Mil

$250 Mil

$200 Mil

$150 Mil

$100 Mil

$0

$90 Mil

$80 Mil

$70 Mil

$60 Mil

$50 Mil

$40 Mil

$30 Mil

$20 Mil

$10 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $64.8 $56.1 $59.8 $48.1 $51.4

State Reciprocal * * * * *

Unemployment

Insurance $3.7 $2.8 $197.5 $92.4 $71.7

Child Support: Total $187.4 $173.3 $155.8 $159.9 $151.8

Child Support: Administrative Offset $1.4 $1.3 $1.2 $1.3 $1.2

Child Support: Tax Refund Offset $186.0 $172.0 $154.6 $158.5 $150.6

SNAP $25.8 $27.7 $28.5 $33.2 $39.2

Grand Totals: $281.7 $259.9 $441.6 $333.6 $314.1
1 1

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

STATE OF

COLORADO

In FY 2017, the State of Colorado recovered $32.5 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $6.3 $9.6 $9.6 $9.5 $7.2

State Reciprocal * * * * *

Unemployment

Insurance $3.8 $2.3 $2.1 $2.4 $2.1

Child Support: Total $24.7 $24.1 $23.5 $22.9 $21.1

Child Support: Administrative Offset $0.2 $0.2 $0.3 $0.1 $0.1

Child Support: Tax Refund Offset $24.5 $23.9 $23.2 $22.8 $21.0

SNAP $3.7 $3.1 $2.9 $3.4 $2.1

Grand Totals: $38.3 $39.2 $38.0 $38.2 $32.5
1 2

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

CONNECTICUT

In FY 2017, the State of Connecticut recovered $32 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $8.2 $7.7 $6.5 $6.9 $6.9

State Reciprocal * * * * *

Unemployment

Insurance $4.9 $2.9 $2.2 $5.3 $3.8

Child Support: Total $21.2 $20.8 $21.0 $21.4 $20.9

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.2 $0.1

Child Support: Tax Refund Offset $21.1 $20.7 $20.9 $21.2 $20.8

SNAP $0.2 $0.1 $0.1 $0.3 $0.4

Grand Totals: $34.4 $31.5 $30.0 $34.0 $32.0
1 3

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program. ** Collections total less than $50,000.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

DELAWARE

In FY 2017, the State of Delaware recovered $10 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $3.2 $2.5 $2.1 $1.9 $1.8

State Reciprocal * * * * *

Unemployment

Insurance $0.2 $6.1 $2.7 $1.8 $1.4

Child Support: Total $5.7 $5.9 $6.0 $5.7 $5.5

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.0** $0.0**

Child Support: Tax Refund Offset $5.7 $5.8 $5.9 $5.7 $5.5

SNAP $0.4 $0.6 $1.1 $1.3 $1.2

Grand Totals: $9.5 $15.1 $11.9 $10.6 $10.0
1 4

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* The District of Columbia did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

DISTRICT OF COLUMBIA

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $6.7 $5.9 $5.6 $5.7 $5.1

State Reciprocal $9.8 $11.5 $4.8 $8.4 $27.3

Unemployment

Insurance $2.6 $1.4 $1.6 $1.4 $5.4

Child Support: Total $4.0 $3.8 $3.6 $3.9 $3.6

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $3.9 $3.7 $3.5 $3.8 $3.5

SNAP $0.3 $0.4 $0.4 $0.5 $0.6

Grand Totals: $23.4 $23.0 $15.8 $19.9 $42.1

In FY 2017, the District of Columbia recovered $42.1 million through five state programs in the 

Treasury Offset Program (TOP) and recovered $3.8 million for the Federal Government.
1 5

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$400 Mil

$375 Mil

$350 Mil

$325 Mil

$300 Mil

$275 Mil

$250 Mil

$225 Mil

$200 Mil

$175 Mil

$150 Mil

$125 Mil

$100 Mil

$75 Mil

$50 Mil

$25 Mil

$0

STATE OF

FLORIDA

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance $19.6 $4.6 $14.9 $7.8 $2.4

Child Support: Total $90.8 $118.8 $114.0 $109.3 $119.1

Child Support: Administrative Offset $0.3 $0.5 $0.3 $0.4 $0.3

Child Support: Tax Refund Offset $90.5 $118.3 $113.7 $108.9 $118.8

SNAP $4.4 $5.8 $6.0 $7.8 $15.9

Grand Totals: $114.8 $129.3 $134.9 $124.9 $137.5

In FY 2017, the State of Florida recovered $137.5 million through 

three state programs in the Treasury Offset Program (TOP).
1 6

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program. 

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

GEORGIA

In FY 2017, the State of Georgia recovered $121.7 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $59.0 $37.5 $30.3 $31.7 $61.0

State Reciprocal * * * * *

Unemployment

Insurance $3.0 $9.7 $10.0 $14.6 $8.6

Child Support: Total $47.0 $45.0 $46.9 $47.2 $46.8

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $47.0 $45.0 $46.9 $47.2 $46.8

SNAP $3.5 $4.9 $5.5 $5.0 $5.3

Grand Totals: $112.6 $97.0 $92.7 $98.5 $121.7
1 7

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program. ** Collections total less than $50,000.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

HAWAII

In FY 2017, the State of Hawaii recovered $10.3 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $1.0 $0.9 $0.7 $0.7 $0.5

State Reciprocal * * * * *

Unemployment

Insurance * $0.1 $0.5 $0.3 $0.2

Child Support: Total $10.0 $10.0 $9.7 $9.0 $8.8

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.0** $0.1

Child Support: Tax Refund Offset $9.8 $9.9 $9.7 $9.0 $8.8

SNAP $0.3 $0.3 $0.4 $0.5 $0.7

Grand Totals: $11.3 $11.2 $11.4 $10.5 $10.3

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

$2 Mil

$1.5 Mi

$1 Mil

$0.5 Mi

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
1 8

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

IDAHO

In FY 2017, the State of Idaho recovered $16.3 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $1.6 $1.6 $1.6 $1.7 $1.5

State Reciprocal * * * * *

Unemployment

Insurance $1.2 $4.0 $2.6 $2.2 $1.7

Child Support: Total $14.0 $13.4 $13.4 $13.0 $13.0

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $13.9 $13.3 $13.3 $13.0 $13.0

SNAP $0.2 $0.2 $0.3 $0.4 $0.4

Grand Totals: $17.1 $19.2 $17.9 $17.2 $16.3

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

$2 Mil

$1.5 Mi

$1 Mil

$0.5 Mi

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
1 9

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$160 Mil

$150 Mil

$140 Mil

$130 Mil

$120 Mil

$110 Mil

$100 Mil

$90 Mil

$80 Mil

$70 Mil

$60 Mil

$50 Mil

$40 Mil

$30 Mil

$20 Mil

$10 Mil

$0

STATE OF

ILLINOIS

In FY 2017, the State of Illinois recovered $101.2 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $29.9 $29.6 $25.0 $22.2 $15.9

State Reciprocal * * * * *

Unemployment

Insurance $37.6 $29.7 $24.1 $19.4 $16.0

Child Support: Total $57.0 $56.8 $56.3 $54.5 $51.0

Child Support: Administrative Offset $0.4 $0.4 $0.4 $0.4 $0.4

Child Support: Tax Refund Offset $56.6 $56.4 $55.9 $54.1 $50.6

SNAP $8.8 $10.3 $12.4 $14.3 $18.2

Grand Totals: $133.3 $126.4 $117.8 $110.5 $101.2
2 0

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

$160 Mil

$150 Mil

$140 Mil

$130 Mil

$120 Mil

$110 Mil

$100 Mil

$90 Mil

$80 Mil

$70 Mil

$60 Mil

$50 Mil

$40 Mil

$30 Mil

$20 Mil

$10 Mil

$0

STATE OF

INDIANA

In FY 2017, the State of Indiana recovered $54.7 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $11.6 $9.7 $11.1 $8.2 $3.6

State Reciprocal * * * * *

Unemployment

Insurance * * $1.1 $12.0 $7.7

Child Support: Total $51.2 $48.8 $48.0 $46.6 $42.6

Child Support: Administrative Offset $0.3 $0.3 $0.2 $0.2 $0.2

Child Support: Tax Refund Offset $50.9 $48.5 $47.8 $46.4 $42.4

SNAP $1.7 $1.2 $0.9 $0.7 $0.7

Grand Totals: $64.4 $59.7 $61.1 $67.5 $54.7
2 1

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

IOWA

In FY 2017, the State of Iowa recovered $23.4 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $6.0 $5.5 $4.1 $5.8 $4.3

State Reciprocal * * * * *

Unemployment

Insurance * $0.2 $0.3 $0.3 *

Child Support: Total $22.6 $21.0 $20.0 $20.0 $18.3

Child Support: Administrative Offset $0.1 $0.2 $0.1 $0.2 $0.1

Child Support: Tax Refund Offset $22.5 $20.8 $19.8 $19.8 $18.2

SNAP $0.3 $0.5 $0.6 $0.6 $0.8

Grand Totals: $28.9 $27.2 $25.0 $26.8 $23.4
2 2

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

KANSAS

In FY 2017, the State of Kansas recovered $31.5 million through five state programs in the 

Treasury Offset Program (TOP) and recovered $0.8 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $8.0 $8.1 $5.6 $5.9 $6.2

State Reciprocal * * $0.6 $0.6 $0.7

Unemployment

Insurance * * * * $2.5

Child Support: Total $23.0 $22.2 $22.2 $22.4 $21.0

Child Support: Administrative Offset $0.2 $0.2 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $22.9 $22.1 $22.0 $22.3 $20.9

SNAP $0.8 $0.7 $1.0 $1.0 $1.1

Grand Totals: $31.8 $31.1 $29.3 $30.0 $31.5
2 3

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* Commonwealth did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

COMMONWEALTH OF

KENTUCKY

In FY 2017, the Commonwealth of Kentucky recovered $63 million through five state programs 

in the Treasury Offset Program (TOP) and recovered $0.5 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $11.2 $12.6 $9.7 $11.0 $11.6

State Reciprocal $8.6 $8.4 $11.7 $12.4 $10.5

Unemployment

Insurance $7.4 $6.4 $5.0 $5.6 $4.4

Child Support: Total $38.1 $38.1 $38.3 $36.5 $33.6

Child Support: Administrative Offset $0.2 $0.2 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $37.9 $37.9 $38.2 $36.4 $33.5

SNAP $2.3 $2.6 $3.2 $3.9 $2.9

Grand Totals: $67.6 $68.1 $67.9 $69.6 $63.0
2 4

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

LOUISIANA

In FY 2017, the State of Louisiana recovered $69.3 million through five state programs in 

the Treasury Offset Program (TOP) and recovered $0.01 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $23.5 $26.0 $28.0 $23.7 $22.8

State Reciprocal * $0.1 $1.6 $2.1 $3.3

Unemployment

Insurance $9.2 $8.5 $9.8 $6.5 $3.1

Child Support: Total $38.3 $38.5 $39.9 $39.5 $38.5

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $38.2 $38.3 $39.7 $39.4 $38.4

SNAP $0.8 $0.9 $1.1 $1.0 $1.6

Grand Totals: $71.8 $73.9 $80.3 $72.8 $69.3
2 5

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

MAINE

In FY 2017, the State of Maine recovered $11.9 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $3.3 $3.4 $2.7 $2.5 $2.1

State Reciprocal * * * * *

Unemployment

Insurance * $0.5 $4.4 $2.2 $1.6

Child Support: Total $10.8 $9.7 $9.4 $9.2 $8.2

Child Support: Administrative Offset $0.1 $0.1 $0.0** $0.1 $0.0**

Child Support: Tax Refund Offset $10.8 $9.6 $9.4 $9.2 $8.2

SNAP $0.3 $0.3 $0.4 $1.1 $0.0**

Grand Totals: $14.4 $13.9 $16.9 $15.0 $11.9
2 6

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

MARYLAND

In FY 2017, the State of Maryland recovered $109.6 million through five state programs in the 

Treasury Offset Program (TOP) and recovered $12.6 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $56.0 $55.2 $60.4 $59.9 $68.1

State Reciprocal $8.7 $8.4 $5.9 $10.1 $7.1

Unemployment

Insurance $12.6 $12.2 $13.5 $9.7 $8.4

Child Support: Total $27.1 $26.9 $26.9 $26.1 $24.9

Child Support: Administrative Offset $0.4 $0.4 $0.3 $0.3 $0.3

Child Support: Tax Refund Offset $26.7 $26.6 $26.6 $25.8 $24.6

SNAP $0.6 $0.6 $0.8 $0.9 $1.1

Grand Totals: $104.9 $103.4 $107.4 $106.8 $109.6
2 7

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* Commonwealth did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

COMMONWEALTH OF

MASSACHUSETTS

In FY 2017, the Commonwealth of Massachusetts recovered $39.4 million 

through four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $7.4 $8.5 $8.8 $7.9 $7.3

State Reciprocal * * * * *

Unemployment

Insurance * * * $10.2 $6.6

Child Support: Total $24.1 $22.9 $23.2 $23.8 $22.5

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $23.9 $22.7 $23.1 $23.7 $22.4

SNAP $0.8 $1.7 $1.9 $2.3 $3.1

Grand Totals: $32.3 $33.1 $33.9 $44.3 $39.4
2 8

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

$160 Mil

$150 Mil

$140 Mil

$130 Mil

$120 Mil

$110 Mil

$100 Mil

$90 Mil

$80 Mil

$70 Mil

$60 Mil

$50 Mil

$40 Mil

$30 Mil

$20 Mil

$10 Mil

$0

STATE OF

MICHIGAN

In FY 2017, the State of Michigan recovered $93.8 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax * * * $19.7 $13.0

State Reciprocal * * * * *

Unemployment

Insurance $8.8 $3.3 $32.5 $27.7 $9.7

Child Support: Total $78.0 $71.9 $71.6 $69.1 $67.6

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $78.0 $71.9 $71.6 $69.1 $67.6

SNAP $3.1 $4.1 $4.9 $5.1 $3.5

Grand Totals: $89.9 $79.3 $109.0 $121.6 $93.8
2 9

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

MINNESOTA

In FY 2017, the State of Minnesota recovered $46.7 million through five state programs in the 

Treasury Offset Program (TOP) and recovered $11.9 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $6.6 $7.5 $7.0 $7.0 $7.0

State Reciprocal $2.0 $4.1 $3.4 $2.5 $7.0

Unemployment

Insurance $15.3 $10.1 $8.3 $7.1 $6.0

Child Support: Total $28.3 $28.8 $27.5 $26.5 $24.6

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $28.3 $28.8 $27.5 $26.5 $24.6

SNAP $2.1 $2.4 $2.6 $2.6 $2.1

Grand Totals: $54.3 $52.9 $48.9 $45.7 $46.7
3 0

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

MISSISSIPPI

In FY 2017, the State of Mississippi recovered $46.9 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $8.2 $10.3 $8.1 $4.9 $4.2

State Reciprocal * * * * *

Unemployment

Insurance $10.3 $7.3 $6.0 $5.0 $3.0

Child Support: Total $33.4 $37.2 $38.4 $39.7 $36.7

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $33.3 $37.1 $38.3 $39.6 $36.6

SNAP $1.5 $2.2 $2.1 $2.5 $3.0

Grand Totals: $53.5 $57.0 $54.6 $52.2 $46.9
3 1

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

MISSOURI

In FY 2017, the State of Missouri recovered $70.9 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $22.0 $23.8 $21.7 $21.8 $22.8

State Reciprocal * * * * *

Unemployment

Insurance $20.2 $13.0 $10.1 $7.8 $5.7

Child Support: Total $49.9 $48.4 $47.1 $45.1 $41.0

Child Support: Administrative Offset $0.4 $0.5 $0.4 $0.3 $0.2

Child Support: Tax Refund Offset $49.5 $47.9 $46.7 $44.8 $40.8

SNAP $1.3 $1.5 $1.4 $1.3 $1.4

Grand Totals: $93.4 $86.6 $80.2 $76.0 $70.9
3 2

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program. ** Collections total less than $50,000.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

MONTANA

In FY 2017, the State of Montana recovered $7.8 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $0.8 $0.6 $1.2 $1.2 $1.3

State Reciprocal * * * * *

Unemployment

Insurance * * * * $1.3

Child Support: Total $5.1 $5.2 $5.5 $5.0 $5.0

Child Support: Administrative Offset $0.1 $0.0 $0.0** $0.0** $0.1

Child Support: Tax Refund Offset $5.1 $5.2 $5.5 $5.0 $4.9

SNAP $0.3 $0.3 $0.3 $0.2 $0.3

Grand Totals: $6.2 $6.1 $7.0 $6.5 $7.8
3 3

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

NEBRASKA

In FY 2017, the State of Nebraska recovered $13.2 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $0.8 $1.0 $1.1 $1.0 $0.9

State Reciprocal * * * * *

Unemployment

Insurance $2.1 $2.9 $2.4 $1.5 $1.1

Child Support: Total $11.5 $11.2 $11.0 $10.8 $10.4

Child Support: Administrative Offset $0.1 $0.2 $0.2 $0.1 $0.1

Child Support: Tax Refund Offset $11.4 $11.0 $10.9 $10.7 $10.3

SNAP $0.4 $0.3 $0.5 $0.5 $0.7

Grand Totals: $14.8 $15.4 $15.0 $13.8 $13.2
3 4

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† State does not collect TOP eligible state income tax debts. ‡ TOP UI program implemented in FY 2011. Dollars in Millions.

Totals may not sum due to rounding.

$32 Mil

$30 Mil

$28 Mil

$26 Mil

$24 Mil

$22 Mil

$20 Mil

$18 Mil

$16 Mil

$14 Mil

$12 Mil

$10 Mil

$8 Mil

$6 Mil

$4 Mil

$2 Mil

$0

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

NEVADA

In FY 2017, the State of Nevada recovered $16.4 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance $0.6 $1.8 $3.3 $1.5 $1.1

Child Support: Total $17.4 $16.7 $16.4 $16.1 $14.8

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $17.3 $16.7 $16.3 $16.0 $14.7

SNAP $0.4 $0.5 $0.4 $0.4 $0.5

Grand Totals: $18.4 $19.1 $20.1 $18.0 $16.4
3 5

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

NEW HAMPSHIRE

In FY 2017, the State of New Hampshire recovered $6.4 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance $2.1 $1.4 $1.0 $0.9 $0.8

Child Support: Total $6.2 $6.2 $5.7 $5.8 $5.4

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.0** $0.1

Child Support: Tax Refund Offset $6.1 $6.1 $5.7 $5.8 $5.3

SNAP $0.1 $0.1 $0.2 $0.2 $0.2

Grand Totals: $8.4 $7.7 $7.0 $6.9 $6.4
3 6

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

NEW JERSEY

In FY 2017, the State of New Jersey recovered $93.7 million through five state programs in 

the Treasury Offset Program (TOP) and recovered $7.6 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $23.4 $17.8 $22.8 $23.5 $22.9

State Reciprocal $2.9 $6.3 $9.3 $7.5 $5.3

Unemployment

Insurance $1.0 $48.0 $32.1 $22.2 $16.1

Child Support: Total $46.1 $43.5 $44.5 $46.3 $45.0

Child Support: Administrative Offset $0.4 $0.4 $0.4 $0.4 $0.3

Child Support: Tax Refund Offset $45.7 $43.1 $44.1 $45.9 $44.7

SNAP $3.1 $3.0 $3.8 $3.4 $4.3

Grand Totals: $76.4 $118.6 $112.5 $102.9 $93.7
3 7

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

NEW MEXICO

In FY 2017, the State of New Mexico recovered $19.9 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $5.8 $3.8 $3.6 $4.3 $4.3

State Reciprocal * * * * *

Unemployment

Insurance * $7.5 $3.5 $1.9 $1.9

Child Support: Total $13.8 $13.7 $13.0 $13.2 $12.8

Child Support: Administrative Offset $0.1 $0.1 $0.2 $0.2 $0.2

Child Support: Tax Refund Offset $13.7 $13.6 $12.8 $13.0 $12.6

SNAP $0.2 $0.1 * $0.5 $0.9

Grand Totals: $19.8 $25.1 $20.0 $20.0 $19.9
3 8

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

$160 Mil

$150 Mil

$140 Mil

$130 Mil

$120 Mil

$110 Mil

$100 Mil

$90 Mil

$80 Mil

$70 Mil

$60 Mil

$50 Mil

$40 Mil

$30 Mil

$20 Mil

$10 Mil

$0

STATE OF

NEW YORK

In FY 2017, the State of New York recovered $183.2 million through five state programs in 

the Treasury Offset Program (TOP) and recovered $0.3 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $78.4 $58.7 $82.6 $81.9 $80.5

State Reciprocal $4.2 $11.7 $6.3 $11.9 $15.1

Unemployment

Insurance $28.0 $29.2 $30.3 $29.1 $26.1

Child Support: Total $64.9 $57.3 $59.0 $58.3 $56.3

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $64.9 $57.3 $59.0 $58.3 $56.3

SNAP $2.4 $3.1 $3.8 $4.4 $5.1

Grand Totals: $177.9 $160.1 $182.1 $185.6 $183.2
3 9

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

NORTH CAROLINA

In FY 2017, the State of North Carolina recovered $67.6 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $13.5 $5.1 $9.3 $17.6 $18.4

State Reciprocal * * * * *

Unemployment

Insurance $10.4 $14.9 $13.3 $11.4 $10.8

Child Support: Total $35.3 $35.7 $36.8 $38.5 $35.0

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $35.3 $35.7 $36.8 $38.5 $35.0

SNAP $5.2 $5.0 $5.9 $6.2 $3.4

Grand Totals: $64.4 $60.8 $65.3 $73.9 $67.6
4 0

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

NORTH DAKOTA

In FY 2017, the State of North Dakota recovered $6.7 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $0.3 $0.3 $0.3 $0.2 $0.3

State Reciprocal * * * * *

Unemployment

Insurance $0.0** $0.3 $0.9 $0.9 $0.7

Child Support: Total $6.3 $6.0 $6.0 $5.9 $5.5

Child Support: Administrative Offset $0.2 $0.0** $0.0** $0.0** $0.1

Child Support: Tax Refund Offset $6.2 $6.0 $6.0 $5.8 $5.4

SNAP $0.1 $0.1 $0.1 $0.2 $0.2

Grand Totals: $6.8 $6.7 $7.4 $7.2 $6.7
4 1

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$160 Mil

$150 Mil

$140 Mil

$130 Mil

$120 Mil

$110 Mil

$100 Mil

$90 Mil

$80 Mil

$70 Mil

$60 Mil

$50 Mil

$40 Mil

$30 Mil

$20 Mil

$10 Mil

$0

STATE OF

OHIO

In FY 2017, the State of Ohio recovered $123.5 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $25.0 $22.0 $19.3 $16.9 $15.0

State Reciprocal * * * * *

Unemployment

Insurance * $36.7 $14.3 $11.1 $7.1

Child Support: Total $108.8 $104.7 $100.0 $100.0 $92.8

Child Support: Administrative Offset * * $0.0** * *

Child Support: Tax Refund Offset $108.8 $104.7 $100.0 $100.0 $92.8

SNAP $5.1 $6.4 $7.4 $7.4 $8.5

Grand Totals: $139.0 $169.9 $141.0 $135.4 $123.5
4 2

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

OKLAHOMA

In FY 2017, the State of Oklahoma recovered $54.5 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $13.9 $13.0 $17.8 $10.1 $17.2

State Reciprocal * * * * *

Unemployment

Insurance * * * * *

Child Support: Total $41.3 $35.5 $39.7 $38.4 $36.5

Child Support: Administrative Offset $0.2 $0.3 $0.3 $0.3 $0.2

Child Support: Tax Refund Offset $41.0 $35.2 $39.4 $38.1 $36.3

SNAP $0.8 $0.7 $0.7 $0.6 $0.7

Grand Totals: $55.9 $49.2 $58.2 $49.1 $54.5
4 3

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

OREGON

In FY 2017, the State of Oregon recovered $42.5 million through five state programs in the 

Treasury Offset Program (TOP) and recovered $4.7 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $13.9 $13.6 $9.9 $9.7 $13.3

State Reciprocal * * * $0.8 $1.8

Unemployment

Insurance $0.0** $6.5 $5.4 $3.9 $2.8

Child Support: Total $27.3 $28.1 $24.9 $24.8 $23.1

Child Support: Administrative Offset $0.3 $0.3 $0.2 $0.2 $0.2

Child Support: Tax Refund Offset $27.0 $27.9 $24.7 $24.6 $22.9

SNAP $1.9 $2.2 $1.7 $1.8 $1.4

Grand Totals: $43.1 $50.5 $41.9 $41.1 $42.5
4 4

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* Commonwealth did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

COMMONWEALTH OF

PENNSYLVANIA

In FY 2017, the Commonwealth of Pennsylvania recovered $84 million 

through four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $11.1 $13.8 $10.9 $18.4 $19.0

State Reciprocal * * * * *

Unemployment

Insurance $16.9 $21.5 $21.8 $12.1 $25.9

Child Support: Total $38.1 $36.9 $37.1 $36.0 $34.0

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $38.1 $36.9 $37.1 $36.0 $34.0

SNAP $3.1 $3.0 $4.6 $4.3 $5.1

Grand Totals: $69.2 $75.2 $74.5 $70.9 $84.0
4 5

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

RHODE ISLAND

In FY 2017, the State of Rhode Island recovered $7 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $2.4 $1.7 $1.8 $1.2 $1.2

State Reciprocal * * * * *

Unemployment

Insurance * $0.6 $2.3 $1.1 $1.2

Child Support: Total $4.2 $4.4 $4.6 $4.5 $4.6

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.0** $0.0**

Child Support: Tax Refund Offset $4.2 $4.4 $4.5 $4.5 $4.6

SNAP $0.1 $0.1 $0.1 $0.1 $0.1

Grand Totals: $6.7 $6.8 $8.8 $6.9 $7.0
4 6

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

SOUTH CAROLINA

In FY 2017, the State of South Carolina recovered $34.4 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $4.3 $5.3 $4.6 $5.2 $4.7

State Reciprocal * * * * *

Unemployment

Insurance $11.6 $11.5 $9.4 $7.0 $5.0

Child Support: Total $20.8 $20.5 $20.5 $19.9 $19.4

Child Support: Administrative Offset $0.1 $0.1 $0.1 $0.1 $0.1

Child Support: Tax Refund Offset $20.7 $20.4 $20.5 $19.8 $19.3

SNAP $4.2 $3.8 $3.5 $4.5 $5.3

Grand Totals: $40.9 $41.1 $38.0 $36.7 $34.4
4 7

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

SOUTH DAKOTA

In FY 2017, the State of South Dakota recovered $7.9 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance $0.8 $0.4 $0.3 $0.3 $0.2

Child Support: Total $7.6 $7.4 $7.3 $7.3 $7.2

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.0** $0.0**

Child Support: Tax Refund Offset $7.6 $7.4 $7.3 $7.3 $7.2

SNAP $0.2 $0.1 $0.2 $0.4 $0.4

Grand Totals: $8.6 $7.9 $7.8 $7.9 $7.9
4 8

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

TENNESSEE

In FY 2017, the State of Tennessee recovered $69.7 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance $16.1 $9.5 $10.4 $19.2 $9.7

Child Support: Total $58.9 $57.0 $56.8 $55.9 $53.6

Child Support: Administrative Offset $0.3 $0.3 $0.2 $0.2 $0.2

Child Support: Tax Refund Offset $58.7 $56.7 $56.6 $55.7 $53.4

SNAP $4.0 $4.0 $5.3 $6.0 $6.4

Grand Totals: $79.1 $70.5 $72.5 $81.1 $69.7
4 9

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$400 Mil

$375 Mil

$350 Mil

$325 Mil

$300 Mil

$275 Mil

$250 Mil

$225 Mil

$200 Mil

$175 Mil

$150 Mil

$125 Mil

$100 Mil

$75 Mil

$50 Mil

$25 Mil

$0

STATE OF

TEXAS

In FY 2017, the State of Texas recovered $307.7 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance * * * * $33.4

Child Support: Total $254.4 $246.3 $265.2 $263.4 $255.5

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $254.4 $246.3 $265.2 $263.4 $255.5

SNAP $14.3 $16.1 $24.1 $17.9 $18.8

Grand Totals: $268.7 $262.4 $289.3 $281.4 $307.7
5 0

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

UTAH

In FY 2017, the State of Utah recovered $20.5 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $7.2 $1.8 $5.0 $4.6 $5.0

State Reciprocal * * * * *

Unemployment

Insurance $6.9 $4.7 $3.4 $2.4 $2.0

Child Support: Total $15.3 $14.9 $14.1 $13.9 $12.4

Child Support: Administrative Offset $0.1 $0.0** $0.0** $0.0** $0.0**

Child Support: Tax Refund Offset $15.2 $14.8 $14.1 $13.9 $12.4

SNAP $1.0 $1.0 $1.1 $0.8 $1.1

Grand Totals: $30.4 $22.4 $23.6 $21.6 $20.5
5 1

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* State did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

VERMONT

In FY 2017, the State of Vermont recovered $4 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $1.1 $0.9 $0.9 $0.9 $0.7

State Reciprocal * * * * *

Unemployment

Insurance $0.1 $0.8 $0.4 $0.0** $0.0**

Child Support: Total $3.2 $3.4 $3.0 $3.0 $2.8

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.0** $0.0**

Child Support: Tax Refund Offset $3.2 $3.4 $3.0 $3.0 $2.8

SNAP $0.3 $0.2 $0.4 $0.3 $0.4

Grand Totals: $4.6 $5.4 $4.7 $4.2 $4.0
5 2

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

* Commonwealth did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

COMMONWEALTH OF

VIRGINIA

In FY 2017, the Commonwealth of Virginia recovered $66.3 million through 

four state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $11.3 $10.1 $10.5 $12.7 $13.2

State Reciprocal * * $1.9 $2.5 $3.2

Unemployment

Insurance * * * * $8.5

Child Support: Total $43.5 $42.1 $42.3 $41.3 $40.2

Child Support: Administrative Offset $0.2 $0.1 $0.2 $0.1 $0.0**

Child Support: Tax Refund Offset $43.3 $42.0 $42.2 $41.2 $40.2

SNAP $1.9 $2.0 $2.2 $2.2 $1.2

Grand Totals: $56.7 $54.2 $57.0 $58.8 $66.3
5 3

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program. ‡ TOP UI program implemented in FY 2011. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

WASHINGTON

In FY 2017, the State of Washington recovered $44 million through 

three state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance $2.1 $9.7 $6.7 $5.0 $0.6

Child Support: Total $48.0 $45.0 $41.8 $41.3 $42.0

Child Support: Administrative Offset $0.4 $0.4 $0.4 $0.4 $0.3

Child Support: Tax Refund Offset $47.7 $44.6 $41.3 $40.9 $41.7

SNAP $0.9 $0.6 $0.9 $1.2 $1.4

Grand Totals: $51.1 $55.3 $49.3 $47.5 $44.0
5 4

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program. ** Collections total less than $50,000.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

WEST VIRGINIA

In FY 2017, the State of West Virginia recovered $27.9 million through five state programs in the 

Treasury Offset Program (TOP) and recovered $1.9 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $9.5 $11.2 $9.0 $10.4 $11.2

State Reciprocal $0.5 $0.7 $0.8 $0.7 $0.7

Unemployment

Insurance $2.2 $1.7 $1.9 $1.9 $1.5

Child Support: Total $15.6 $14.8 $15.6 $14.6 $13.8

Child Support: Administrative Offset $0.0** $0.1 $0.0** $0.1 $0.0**

Child Support: Tax Refund Offset $15.6 $14.8 $15.6 $14.5 $13.8

SNAP $1.1 $1.0 $0.9 $0.9 $0.7

Grand Totals: $28.9 $29.5 $28.2 $28.4 $27.9
5 5

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding. * State did not participate in this TOP program. 

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

STATE OF

WISCONSIN

In FY 2017, the State of Wisconsin recovered $61.7 million through five state programs in the 

Treasury Offset Program (TOP) and recovered $9.0 million for the Federal Government.

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax $9.5 $9.7 $9.8 $9.0 $8.6

State Reciprocal $1.0 $1.1 $1.4 $1.9 $3.2

Unemployment

Insurance $13.3 $11.1 $10.1 $7.7 $6.1

Child Support: Total $43.0 $43.8 $43.4 $43.1 $40.2

Child Support: Administrative Offset * * * * *

Child Support: Tax Refund Offset $43.0 $43.8 $43.4 $43.1 $40.2

SNAP $1.6 $2.0 $2.9 $3.3 $3.5

Grand Totals: $68.4 $67.6 $67.5 $65.1 $61.7
5 6

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding.

† State does not collect TOP eligible state income tax debts. * State did not participate in this TOP program. ** Collections total less than $50,000.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

STATE OF

WYOMING

In FY 2017, the State of Wyoming recovered $5.1 million through 

two state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance * * * * *

Child Support: Total $5.8 $5.7 $5.6 $5.3 $5.0

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.1 $0.0**

Child Support: Tax Refund Offset $5.8 $5.7 $5.5 $5.3 $5.0

SNAP $0.1 $0.1 $0.1 $0.1 $0.1

Grand Totals: $5.9 $5.8 $5.6 $5.4 $5.1
5 7

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

Dollars in Millions.

Totals may not sum due to rounding.

† Territory does not collect TOP eligible state income tax debts. * Territory did not participate in this TOP program. ** Collections total less than $50,000.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

TERRITORY OF

GUAM

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance * * * * *

Child Support: Total $1.1 $0.7 $0.5 $0.5 $0.4

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.0** $0.0**

Child Support: Tax Refund Offset $1.1 $0.6 $0.5 $0.5 $0.4

SNAP $0.0** $0.0** $0.0** $0.0** $0.0**

Grand Totals: $1.2 $0.7 $0.5 $0.5 $0.4

In FY 2017, the Territory of Guam recovered $0.4 million through 

two state programs in the Treasury Offset Program (TOP).
5 8

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

$80 Mil

$75 Mil

$70 Mil

$65 Mil

$60 Mil

$55 Mil

$50 Mil

$45 Mil

$40 Mil

$35 Mil

$30 Mil

$25 Mil

$20 Mil

$15 Mil

$10 Mil

$5 Mil

$0

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† Territory does not collect TOP eligible state income tax debts. * Territory did not participate in this TOP program. Dollars in Millions.

Totals may not sum due to rounding.

FISCAL YEAR 2017 | ANNUAL REPORT TO THE STATES

U.S. Department of the Treasury | Bureau of the Fiscal Service

TERRITORY OF

PUERTO RICO

In FY 2017, the Territory of Puerto Rico recovered $27.7 million through 

one state program in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance * * * * *

Child Support: Total $20.8 $21.5 $23.3 $27.1 $27.7

Child Support: Administrative Offset $0.3 $0.3 $0.2 $0.2 $0.3

Child Support: Tax Refund Offset $20.5 $21.2 $23.1 $26.9 $27.4

SNAP * * * * *

Grand Totals: $20.8 $21.5 $23.3 $27.1 $27.7
5 9

Income Tax Program

State Reciprocal Program

Unemployment 

Insurance Program

Child Support Program (Total)

SNAP

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

GRAPH LEGEND

† Territory does not collect TOP eligible state income tax debts. * Territory did not participate in this TOP program. ** Collections total less than $50,000. Dollars in Millions.

Totals may not sum due to rounding.

ANNUAL REPORT TO THE STATES | FISCAL YEAR 2017

U.S. Department of the Treasury | Bureau of the Fiscal Service

$16 Mil

$15 Mil

$14 Mil

$13 Mil

$12 Mil

$11 Mil

$10 Mil

$9 Mil

$8 Mil

$7 Mil

$6 Mil

$5 Mil

$4 Mil

$3 Mil

$2 Mil

$1 Mil

$0

TERRITORY OF

U.S. VIRGIN ISLANDS

In FY 2017, the Territory of the U.S. Virgin Islands recovered $0.6 million 

through two state programs in the Treasury Offset Program (TOP).

PROGRAM FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Income Tax † † † † †

State Reciprocal * * * * *

Unemployment

Insurance * * * * *

Child Support: Total $0.6 $0.6 $0.5 $0.5 $0.5

Child Support: Administrative Offset $0.0** $0.0** $0.0** $0.0** $0.0**

Child Support: Tax Refund Offset $0.5 $0.6 $0.5 $0.5 $0.5

SNAP $0.1 $0.0** $0.0** $0.1 $0.1

Grand Totals: $0.6 $0.6 $0.6 $0.6 $0.6
Report produced by the Treasury Offset Division, Washington, DC

Source: U.S. Department of the Treasury, Bureau of the Fiscal Service

Art design by the Facilities Management Operations Division, Parkersburg, WV

Publication Date March 2018

U.S. Department of the Treasury

Bureau of the Fiscal Service