Page 21 - Tax Amendment Return - Individuals

// REDUCED REFUND

- Your refund may be reduced by an

additional tax liability that has been

assessed against you.

- Also, your refund may be reduced by

- amounts you owe for past-due federal

tax,

- state income tax,

- state unemployment compensation

debts,

- child support,

- spousal support, or

- certain other federal nontax debts,

such as student loans.

- If your spouse owes these debts,

see Offset against debts under Refunds,

earlier, for the correct refund procedures

to follow.