Millions of individuals with defaulted federal student loans could have their income tax refunds seized this year as the federal government has resumed collection efforts, including offsetting income tax refunds. The income tax filing season began Jan. 26.

The Education Department can request the Treasury Department, which oversees the Internal Revenue Service, to intercept tax refunds to help repay defaulted student loans. Federal loans are generally considered in default after nine months of missed payments, though the collection process may take longer to initiate. There is no statute of limitations on the government's authority to collect defaulted loans.

Borrowers can determine if they are on the offset list by contacting a specific Treasury Department phone number. Persis Yu, deputy executive director at the advocacy group Protect Borrowers, advises borrowers to check their status before filing.

Even if borrowers are on the offset list and anticipate a tax refund, they can take steps to get out of default and protect their refunds before filing their tax return.