There is a Federal Tax Refund Offset Program that collects child support payments that are past their due date from the tax refunds of the non-custodial parent. Since its expansion in 1984, the Federal Tax Refund Offset Program works with public assistance cases and non-assistance cases. This solution is mandatory for the cases that meet the criteria. If you or your ex-spouse’s tax refunds are being intercepted and you want to change that, you will need to obtain a court order. The best way to go about this is to speak to a family law attorney.
Since every case is different, it is hard to say for certain what exactly, if anything, can be done to have the Florida Department of Revenue Child Support release the hold on a tax refund offset for child support. Here is a detailed description of the Federal Tax Refund Offset Program to help you better understand the process.
Under the Federal Tax Refund Offset Program tax refunds owed to the non-custodial parent are intercepted. They are then sent to the state child support agency through OCSE and the refund goes to paying the non-custodial parent’s past-due child support.
The only cases that are eligible to the Federal Tax Refund Offset Program are the cases that are receiving full services through the state child support agency; however, in some states the parent with custody may pay a fee, no more than $25, to have the service provided by the program.
The process begins when the state child support agencies submit, or certify, to the Department of Treasury, through OCSE, the names, Social Security Numbers, and the amount of past-due child support of people who were late on, or not paying, their payments. The non-custodial parent then receives a Pre-Offset Notice that explains the process so they are aware of what is going to happen. In this notice, the non-custodial parent will see the initial debt amount, which is the amount of past-due payments owed at the time the notice sent, information about the Administrative Offset and Passport Denial programs and other actions the state may take to ensure that the child support obligation is met.
Once the tax refunds are processed, the ones who owe child support are identified and all or part of the refund is intercepted and then they are forwarded through OCSE to the state child support agency to repay, or make a dent in, the past-due child support. The non-custodial parent will receive a Notice of Offset stating that all or part of their federal tax refund has been intercepted because of the child support debt that they owe.
This post was written by David Hurvitz. Follow David on Google+.