IRS Reference Code 1091 – Offset for Tax Topic 203 – Unpaid Child Support Claim

What does IRS Reference Code 1091 mean?

IRS uses code 1091 to indicate that the full amount of the refund has been taken due to the Treasury Offset Program, in this case for unpaid child support.  Treasury Offset Program is a centralized offset program, administered by the Financial Management Service’s (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C.

What to do next if you see IRS Reference Code 1091?

Determine if you have any debt that would be subject to a Treasury Offset. If you do owe a debt and your know which agency created the offset, you will likely want to make arrangements with that federal or state agency to make a payment arrangement.  If you do not know which federal or state agency(s) created the offset, you will want to contact the IRS or seek representation.

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