Page 245

MS 1150 (3) 4. Military Retirement. 5. Contractor/Vendor payments. 6. Other federal payments, including loans to the individual that are not exempt from offset. 7. Up to 15 percent of federal monthly payments such as Retirement, Survivors, Disability Insurance (RSDI), Railroad Retirement (other than Tier 2), and Black Lung Part B Benefits. The individual is entitled to keep at least $750.00 per month of his/her federal payment; and 8. Stimulus payments. Note: Supplemental Security Income payments (SSI) are not subject to TOP intercept. Stimulus payments received by SSI recipients can be intercepted by TOP. E. Once a debt is submitted to TOP, the individual’s payments may be federally offset until the debt is paid in full. F. [TOP is authorized to add penalties, fees or other cost for each offset processed. The fee amount can fluctuate each Federal Fiscal year.] G. If an offset is taken from both spouses who filed a joint return and the debt belongs to only one, an amended tax return can be filed with an Injured Spouse form through the tax preparer. These forms may be obtained through their tax preparer or online. H. Individuals in TOP filing a rapid refund (which is a short-term loan) with their tax preparer may have their refunds delayed if the refunds are being offset. Any questions regarding how long their tax refund may be delayed will need to be directed to their tax preparer. I. TOP will offset only the amount owed. Any remaining tax refund will be sent to the individual directly from the IRS unless other debts for which the individual is responsible and eligible for intercept further prevent the remaining tax refund from being received.