Tax Offsets

Important Terminology
Arrearage: Past due, unpaid child support owed by the obligor.  If the obligor has arrearages, he or she is said to be “in arrears”.

Obligee: The person, state or tribal agency, or other entity to which child support is owed. 

Obligor: The person ordered to pay child support.
 
What is a Tax Offset?
 
Tax Offset allows for the interception of an obligor’s Federal and Ohio state tax refund to help pay child support debt.
 
What are the Criteria to Have a Federal or State Tax Refund Intercepted?
 
Federal Offset: A minimum of $500 in unassigned arrears (past due support owed to the obligee) or $150 in assigned arrears (past due support owed to the state of Ohio) must be owed to be eligible for Federal Tax Offset.  If the obligor has more than one case, all past due support combined must meet the minimum amounts listed.
 
State Offset: A minimum of $150 total arrears (owed to the obligee or the state of Ohio) must be owed to be eligible for State Offset.  If the obligor has more than one case, all past due support combined must meet the minimum amount.
 
Additional Criteria:

• Case must be delinquent for 30 days or longer after the case(s) has been submitted for Tax Offset and may be added or deleted any time during the year.
• A signed application for child support services must be on file with the CSEA to qualify for Federal Offset.  An application for child support services is not required for State Offset.
• Spousal support only cases are not eligible for Federal Offset, but they are eligible for State Offset.

 
How Will I know if a Tax Offset Will Occur on My Case?
 
If your case meets the criteria, it is automatically submitted for Tax Offset.  Only the obligor will receive notice from the Ohio Department of Taxation.  Once a Tax Offset notice is received, the obligor will have the ability to request a tax offset administrative review.  Please contact your case manager with any questions you may have.
 
How Can I Find Out More Information?
 
Everyone’s income tax information is confidential.  IRS regulations prohibit our staff from discussing tax information with anyone other than the tax payer, including other parties in the child support case, attorneys, and courts unless a proper release authorization is on file with the CSEA.
 
Please note: CSEA staff are not permitted to tell an obligee if payments were received from the Tax Offset program.  We appreciate your understanding.
 
Helpful Links
Link to information for Injured Spouse Claims: http://jfs.ohio.gov/Ocs/pdf/InjSpsFAQs.pdf