1. You have been delinquent in paying your federal student loans by more than 90 days, especially when your creditor has given enough space to correct the situation. Your creditor can ask the IRS to redirect any refund towards the payment of your balance.
2. There are two instances when the IRS will hold your tax refund in favor of overdue Obamacare payments. First, you did not buy a health insurance and the only way for the federal government to collect penalties from you is through your tax refund. Second, you have received subsidy and garnishing your tax refund can offset the cost of your policy.
3. You have a past-due state income tax. A huge portion of the state income tax is tied to the federal income tax and the Treasury may apply your tax refund to your delinquent state income tax.
4. Any delinquency in court-ordered payments such as child support may be charged to your tax refund.