# Supplementary Security Income; Overpayment Recovery by Offset of Federal Income Tax Refund
> **US Social Security Administration** · Final rules. · Published 1997-09-22 · Effective 1997-09-22 · 62 FR 49437
## Document
- **Document number:** 97-25023
- **Category:** ssa-disability
- **Agency:** US Social Security Administration
- **Federal Register citation:** 62 FR 49437
- **CFR reference:** 20 CFR 416
- **Publication date:** 1997-09-22
- **Effective date:** 1997-09-22
## Abstract

These final regulations govern use of the Federal income tax refund offset program established under section 2653 of the Deficit Reduction Act of 1984, Pub. L. No. 98-369. They permit the recovery of supplemental security income (SSI) overpayments through the withholding of amounts due to former SSI recipients as Federal income tax refunds. In these rules, we reflect the provisions of the statute and explain the procedures that we will follow in referring SSI overpayments to the Department of the Treasury for income tax refund offset (TRO).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/09/22/97-25023/supplementary-security-income-overpayment-recovery-by-offset-of-federal-income-tax-refund)
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