How the Program Works
State child support agencies submit the names, Social Security numbers, and amounts of past-due support of people who are behind in their payments to the federal Office of Child Support Enforcement.
The federal office then makes a list of those cases that are eligible for the Federal Tax Refund Offset Program. That list is submitted to the Treasury Department's Financial Management Service.
The Treasury Department sends a Pre-Offset Notice to let the parent who is behind on payments know that part or all of their federal tax refund is scheduled to be intercepted and sent to the child support recipient. The notice explains the process and shows the amount of past-due support owed at the time of the notice. The Pre-Offset Notice includes information about the Federal Tax Refund Offset, passport denial, and other actions the child support agency may take to enforce a support obligation.
It also includes information about how to contest the debt amount.
The state that submitted the case typically receives money from a tax refund offset within two to three weeks. If the tax refund offset is from a jointly filed tax return, the state may hold the money for up to six months before disbursing.
The actual amount that the Treasury Department deducts from the tax refund may differ from the amount on the Pre-Offset Notice based on updated activity on the support obligation. The state updates the debt amount regularly, but may not issue a new notice each time the debt amount changes
https://www.thebalancesmb.com/tax-refunds-and-unpaid-child-support-2998147#:~:text=The%20state%20tha....
