Child Support debt would be offset first.
According to the IRS' Internal Revenue Manual 21.4.6 (08/31/2018):
The priority of offsets within Treasury Offset Program are:
- Office of Child Support Enforcement
- Temporary Assistance to Needy Families (TANF) (payments to the state) and/or
- Non-Temporary Assistance to Needy Families (non-TANF) (payments to the custodial parent through the state)
- Federal Agencies
- State Income Tax obligations
- Unemployment Compensation
If I owed child support for a past case for a child who is now 26, and child support to another parent for a minor child who is still underage, would they not send it to the minor child’s parent first? Or will they split it up between the two? My checks are being garnished for both but the minor child’s parent always gets a bigger percentage.