Spending · subcategory
Central fiscal operations
The IRS and other tax and fiscal administration. Part of General government. FY2025 net outlays: $21.1B, 52% of the category and 0.30% of all federal spending. The largest program is Technology and Operations Support ($6.45B).
$21.1B
FY2025 net outlays
52%
of General government
+11%
change from FY2024 ($19.1B)
24
programs (accounts) with FY2025 spending
Every program
24 accounts with FY2025 spending in Central fiscal operations, largest first. Hover or tap a bar for details.
Mandatory (set by standing law)Discretionary (set by yearly appropriations)
Show 4 smaller programs
How the total adds up
| Programs (the 24 accounts above) | $22.9B |
| Offsets: premiums, fees, loan repayments, and other collections (13 accounts) | −$1.84B |
| Net outlays, matching OMB Historical Table 3.2 | $21.1B |
The largest offsets
| Charges for Administrative Expenses of Social Security Act As Amended Department of the Treasury | −$1.03B |
| Non Federal Fee, Debt Collection Fund Department of the Treasury | −$173M |
| New Installment Agreements, IRS Miscellaneous Retained Fees Department of the Treasury | −$134M |
| Federal Financing Bank Federal Financing Bank | −$134M |
| General User Fees, IRS Miscellaneous Retained Fees Department of the Treasury | −$124M |
| Restructured Installment Agreements, IRS Miscellaneous Retained Fees Department of the Treasury | −$78M |
| Underpayment and Fraud Collection Department of the Treasury | −$69M |
| Bureau of Engraving and Printing Fund Bureau of Engraving and Printing | −$55M |
| Federal Fee, Debt Collection Fund Department of the Treasury | −$36M |
| Treasury Franchise Fund Departmental Offices | −$8M |
| Photocopying and Historical Conservation Easement Fees, IRS Miscellaneous Retained Fees Department of the Treasury | −$2M |
| Check Forgery Insurance Fund Fiscal Service | −$2M |
All programs, sortable
Sparklines show each program in 2025 dollars, FY2000–2025.
| Program | Type | FY2024 | FY2025 | Change | FY2000–2025 |
|---|---|---|---|---|---|
| Technology and Operations Support Internal Revenue Service | Discretionary | $6.23B | $6.45B | +3.6% | |
| Enforcement Internal Revenue Service | Discretionary | $5.60B | $6.01B | +7.3% | |
| Taxpayer Services Internal Revenue Service | Discretionary | $4.19B | $4.38B | +4.6% | |
| Financial Agent Services Fiscal Service | Mandatory | $1.34B | $1.61B | +20% | |
| Business Systems Modernization Internal Revenue Service | Mandatory | $1.13B | $1.05B | −7.1% | |
| United States Mint Public Enterprise Fund United States Mint | Discretionary | −$51M | $723M | n/a | |
| Federal Reserve Bank Reimbursement Fund Fiscal Service | Mandatory | $609M | $653M | +7.2% | |
| Salaries and Expenses Fiscal Service | Discretionary | $416M | $357M | −14% | |
| Salaries and Expenses Departmental Offices | Discretionary | $321M | $277M | −14% | |
| Private Collection Agent Program Internal Revenue Service | Mandatory | $207M | $262M | +27% | |
| Office of Terrorism and Financial Intelligence Departmental Offices | Discretionary | $253M | $253M | +0.0% | |
| Reimbursements to Federal Reserve Banks Fiscal Service | Mandatory | $188M | $225M | +20% | |
| Treasury Inspector General for Tax Administration Departmental Offices | Discretionary | $221M | $211M | −4.5% | |
| Debt Collection Fund Fiscal Service | Mandatory | $181M | $172M | −5.0% | |
| Salaries and Expenses Alcohol and Tobacco Tax and Trade Bureau | Discretionary | $152M | $155M | +2.0% | |
| Informant Payments Internal Revenue Service | Mandatory | $88M | $69M | −22% | |
| Office of Inspector General Departmental Offices | Discretionary | $60M | $55M | −8.3% | |
| Department-Wide Systems and Capital Investments Programs Departmental Offices | Discretionary | $10M | $10M | +0.0% | |
| Payment of Government Losses in Shipment Fiscal Service | Mandatory | $0 | $8M | n/a | |
| Committee on Foreign Investment in the United States Fund Departmental Offices | Discretionary | −$4M | $7M | n/a | |
| Energy Security Internal Revenue Service | Mandatory | $59M | $4M | −93% | |
| IRS Miscellaneous Retained Fees Internal Revenue Service | Mandatory | $3M | $3M | +0.0% | |
| Gifts and Bequests Departmental Offices | Mandatory | $0 | $1M | n/a | |
| Federal Tax Lien Revolving Fund Internal Revenue Service | Mandatory | $0 | $1M | n/a |
Central fiscal operations since 1993
Net outlays in 2025 dollars, fiscal years 1993–2025.