C.F.R. » Title 20 » CHAPTER III—SOCIAL SECURITY ADMINISTRATION › PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) › Subpart F—Overpayments, Underpayments, Waiver of Adjustment or Recovery of Overpayments, and Liability of a Certifying Officer

20 C.F.R. § 404.520

Referral of overpayments to the Department of the Treasury for tax refund offset—General

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(a) The standards we will apply and the procedures we will follow before requesting the Department of the Treasury to offset income tax refunds due taxpayers who have an outstanding overpayment are set forth in §§ 404.520 through 404.526. These standards and procedures are authorized by 31 U.S.C. 3720A and are implemented through Department of the Treasury regulations at 31 CFR 285.2.

(b) We will use the Department of the Treasury tax refund offset procedure to collect overpayments that are certain in amount, past due and legally enforceable, and eligible for tax refund offset under regulations issued by the Department of the Treasury. We will use these procedures to collect overpayments only from persons who are not currently entitled to monthly Social Security benefits under title II of the Act. We will refer overpayments to the Department of the Treasury for offset against Federal tax refunds regardless of the length of time the debts have been outstanding.

[62 FR 64277, Dec. 5, 1997, as amended at 76 FR 65108, Oct. 20, 2011]
Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1985–2023 · leading case: Grice v. Colvin, 97 F. Supp. 3d 684 (D. Maryland 2015).
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Grice v. Colvin, 97 F. Supp. 3d 684 (D. Maryland 2015). · cites it 5× “” 20 C.F.R. § 404.520 (b) (2011). An overpayment occurs when the SSA pays more than the correct amount to a social security beneficiary.”
Preston v. Berryhill, 254 F. Supp. 3d 379 (N.D.N.Y. 2017). “20 C.F.R. §§ 404.520 , 416.920; see also Rosa v.”
Jones v. Heckler, 614 F. Supp. 277 (D. Vt. 1985). “See 20 C.F.R. § 404.520 (c). This determination does not require consideration of age, education or prior work experience.”
Shaw v. Comm'r of Soc. Sec. (S.D. Ohio 2023). “1 Pursuant to 20 CFR § 404.520 (c) a severe impairment is any impairment or combination of impairments which significantly limits your physical or mental ability to do basic work activities.”
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