Under the GenTax system a TOP credit on a taxpayer’s account is FTI. TOP credits can be found in the period detail screen as payments.

▪ Treasury Offset Program (TOP) – A Federal Program with the states. A state reports to the Treasury Department (IRS) any deficiencies it is due. The Treasury holds that entity’s (individual or corporate) income tax refund and gives it to the state that has the delinquency