child support
  What is Tax Offset?

Federal and state laws allow Ohio to intercept state and federal tax refunds if the person receiving the refund is behind in court ordered child support payments. The tax refund is forwarded to the obligee, which could be the state of Ohio if public assistance reimbursement is owed.

When certain criteria are met, SETS will automatically submit a case for tax offset. The IRS and/or Ohio Department of Taxation will forward intercepted funds to the state where it will be processed for payment to the appropriate party. Amounts received in excess of the arrearage will be returned to the obligor.

If an obligor is married and filing jointly, the refund is generally held for a period of six months to allow the current spouse time to file a claim if he or she did not file a form at the time of the initial income tax filing.

A Special note about tax intercept payments:
Federal tax intercept payments are the only payment that will first be applied to an arrearage owed to the state of Ohio if public assistance reimbursement is owed.

  Can past-due child support be taken from the State income tax refund?

Under Federal law, all States with State income tax must offset State income tax refunds for past-due support owed.

  Can Federal income tax refunds be offset the same way?

Yes, States can request an offset of Federal income tax refunds for past-due support.

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