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 commenced on Jan. 26.

Borrowers can contact a special Treasury Department phone number to determine if they are on the offset list, according to Persis Yu, deputy executive director at the advocacy group Protect Borrowers. Yu advises borrowers to inquire before filing their taxes.

The Education Department can request the Treasury Department, which oversees the Internal Revenue Service, to intercept tax refunds to recoup defaulted student loans. Federal loans typically enter default after nine months of missed payments, although the commencement of collections may take longer. There is no statute of limitations on the government's authority to collect defaulted loans.

Even if borrowers are on the offset list and anticipate a tax refund, they can take preemptive measures to exit default and safeguard their refunds before filing their tax return.