Tax season is in full swing and for most people – assuming they file digitially and choose direct deposit – refunds arrive within 21 days.

There are some people, however, who will not receive their anticipated refunds.

The Internal Revenue Service spells out several reasons taxpayer refunds could be delayed, reduced or even cancelled. Some of the reasons are simple, such as math errors or other mistakes. Others are more complex and are part of the Treasury Offset Program that collects past-due debts that people owe to state and federal agencies.

TOP recovered more than $3.8 billion in federal and state delinquent debts in 2024.

Taxpayers who have delinquent federal taxes could see their refunds cut or eliminated. Others who face cuts include people who owe:

• State income taxes
• Child support
• Student loans
• Other delinquent federal nontax obligations

The IRS can also withhold a portion of a refund for further review of a particular item claimed on your return.

The IRS offers the following explanation:

“If your refund exceeds your total balance due on all outstanding tax liabilities including accruals, you’ll receive a refund of the excess unless you owe certain other past-due amounts, such as state income tax, child support, a student loan, or other federal nontax obligations which are offset against any refund.”

The deadline to file 2024 taxes is April 15.