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Deductions & credits
Back taxes are usually first; the IRS handles that itself, but child support comes out thru the Treasury Offset Program (operated by another office in the Treasury Department). The IRS exists to collect taxes; they have to do that before paying child support, even if it is ultimately recouped to pay for government benefits to the child and/or custodial parent (one of the main reasons government is involved in collecting it).
‎June 4, 2019
8:30 PM