Tax Refunds

  • The Friend of Court is able to collect arrearages thru the Federal and State income tax intercept programs. Each case must meet specific criteria set by the Federal and State Government.
     
  • Taxes will be intercepted if the following criteria is met:
     
    If the Custodial Parent (CP) is receiving State cash assistance:
        - Arrearage must be $150.00 or more
        - Amount owed must be delinquent for three months or longer
        - Arrearage is for child support
     
    If the CP is not receiving State cash assistance:
        - Arrearage must be $500.00 or more for Federal tax offset
        - Arrearage must be $150.00 or more for State tax offset
        - Amount owed must be delinquent for three months or longer
     
  • If the Non Custodial Parent (NCP) files a joint return with their current spouse, there will be a delay in the application of the tax refund. A current spouse has the option of filing an injured spouse form to prevent their portion from being applied to the child support debt. All joint return refunds are automatically held for six months to allow for this form to be filed.
     
  • If you are/have been paying on your current support and arrearages when your tax refund is received, only the current arrearage amount will be applied to the account, any excess will be returned to the NCP.