Federal Income Tax Refunds
If a parent who owes support has missed payments, they may be certified for a federal tax refund offset. This means that if a parent is due a tax refund from the Internal Revenue Service (IRS), all or part of that refund is sent to the Child Support Program to pay past-due support. When the case is first reported for tax refund offset, the parent who owes support is sent a notice informing them of the possibility of offset. The parent has 30 days from the date on the notice to contact the Child Support Program and request an administrative review if they believe the action was taken in error.
What to expect after a refund is sent to the Child Support Program
When the parent who owes support is owed a tax refund, the U.S. Department of the Treasury sends a letter to the parent to inform them that all or part of the refund has been sent to the Child Support Program. It may take up to four weeks for the Child Support Program to receive the refund.
Reasons a tax refund may be held
A tax refund offset may be held by the Child Support Program to provide a joint filer who does not owe past-due support time to file an amended return with the IRS for their share of the refund. Tax refund offsets are also held when the IRS is conducting an additional review. Federal regulations allow the Child Support Program to hold tax refunds for up to six months.
Visit the U.S. Department of the Treasury website for more information on refunds that are held.
What to do when a parent disagrees with the refund offset
When a parent believes the refund was taken in error, contact the Child Support Program to request an administrative review.
How a tax refund is paid to support balances
Federal law requires that the refund is paid first to past-due support owed to the state and federal governments, then to past-due support owed to the parent due support. If the refund is more than the amount owed, the excess amount will be refunded to the parent who owes support.
