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What is Treasury Offset Program (TOP)?

August 31, 2026

Treasury Offset Program, the U.S. Department of the Treasury, through its Bureau of the Fiscal Service, administers and implements TOP, which authorizes and allows ADWS to receive and apply a portion or all of a claimant’s federal income tax refund to repay applicable overpayments of unemployment benefits. The U.S, Department of Labor requires all state workforce agencies to participant in TOP.

Last updated on: August 31, 2026