“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 Trump administration began firing more than 6,000 IRS employees last week. The agency is also under a hiring freeze amid the busy tax season.