Think You'll Get Past Due Child Support Through the IRS Tax Offset? Maybe Not!

Getting the financial support that your child deservesoffset or intercept. Now some states of automated
can be a draining ongoing battle for many custodialthis process and will do initiate the offset on your
parents. However lets make something very clear,behalf on their own. With other states, you may need
financial child support is the legal right of a child. If youto notify the court officer who handles your case and
are a custodial parent who has a legal court order thatthat will prompt them to begin the process. If you have
established a set financial obligation from theany doubts, it is best to call your state child support hot
non-custodial parent and that parent is behind in theirline with questions. It's important to do before the start
support obligation - there may be some help comingof tax season, if you wait too long, it may be too late.
your way!3. I didn't get an offset, why not? : If your case qualifies
The state and federal government take the financialfor a tax offset, and your state has requested one on
responsibilities of a parent to their children prettyyour behalf - but yet it was not collected or received -
seriously, even if the non-custodial parent has managethere could be one of several reasons to explain this.
to dodge the system all year long - tax seasonThe tax offset program also collects on behalf of
represents the one time of year where many parentsother agencies as well, including the Department of
receive lump sum payments due to the IRS tax offsetEducation for federally funded student loans, IRS
program. Now determining whether or not you willcollections, state welfare programs, and some bank
receive a tax offset will vary depending on the stateheld liens as well. Child support debt may sometimes
you live in. Here are a few things you should know:fall lower on the collection scale depending on the
1. What is a tax offset?: The federal income tax offsetindividual situation. For example, welfare debt and
program is a program enacted by congress to collectstudent loan offsets will always be collected first. Lets
delinquent child support via the IRS tax refund of thesay the non-custodial parent in your case is set to
obligor. The obligor is typically the non-custodial parent,receive a refund in the amount of $1400, they are
or the one who has been ordered to pay child support.$1200 behind in child support, but they also have an
The child support tax offset program involves severaloffset of $1300 for a student loan debt. The entire
groups or agencies, including your local child supportstudent loan debt will be collected first and the
agency, the state, the federal Office of Child Supportremaining will be sent to you.
Enforcement and the federal government IRS agency.If the non-custodial parent filed jointly with a
2. How do I collect arrears through a tax offset?: Whilenew-spouse, there is a 6-month "hold" put on the
the specifics of this will vary from one state to theintercept. Under federal law, the new spouse has the
next, if the non-custodial parent has incurred arrears -right to be refunded the portion that is legally theirs.
then your case may be eligible for a tax refundThis 6 month grace period is put in place to allow the
intercept. Now as I said before, certain aspects thenew spouse to go through the appropriate channels to
collection process differ from one state to the next.get their portion returned to them. So in this case,
Generally speaking, the non custodial parent needs tomonies will still be collected on your behalf, however it
be behind by a certain dollar amount or a certainwill be less the new spouses portion and may be held
amount of time. Most states require a minimum ofin limbo for as long as six months. If the new spouse
$500 in arrears or a total of 4 consecutive paymentsdoes not file their claim within that 6 months, they will
behind. If your case meets that threshold, then yourforfeit the rights to it, and you will receive the refund in
local child support agency will need to inform thefull.
federal IRS agency of their request for an IRS refund