f your tax refund offset is for federal back taxes, then your offsets will be similar to that of a math error resulting in a refund decrease: Third account, then second account, then first account. If your refund offset is to pay down other types of debt, such as state taxes or past due child support, then the offset will reduce the payment to the account with the lowest routing number first. Then, the second lowest routing number, and finally, the last remaining account.