If I owe back taxes and back child support will the IRS take the back taxes first and the balance to child support? or does child support come out first?

[RBBrittain]

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).

[Firered66]

I do not think it is right for the IRS to take all of a refund for back taxes. It should be split between them and the Custodial parent. Us Custodial Parents also would like to be paid for the arrears. We are the one raising the tax payers children. Just a thought for the IRS to consider.

[Jenkimann]

Would you say in 2024? This is the same situation… I’m not paying child support currently because my kids have lived with me for the past three years. I am filing for full custody of my kids but on paper it says that I owe child support… I owe back taxes and when I file my tax return, I would like the return to be applied towards back taxes and not child support because the child support office is getting rid of those arrears once I get Custody.

would it be fair to say that if I file my tax return that any money I receive will be applied towards what I owe the IRS first prior to going to my ex-wife?

I have to file all my taxes in order to gain support so I can show that I claimed them on my taxes for the past three years… So I’m caught in a hard spot of which do I do first any help with this would be amazing.

[DoninGA]

@Jenkimann  Go to this IRS tax topic for refund offsets - https://www.irs.gov/taxtopics/tc203

[fanfare]

don't let extra withholding aka refund accrue in your IRS account.

@Jenkimann  

[tslade]

@DoninGA I have the same question as @Jenkimann ,. However the link to the publication you provided does not answer the question of who receives the tax refund first, Child Support through offset program OR IRS? I too would like to know which of the two agency's takes priority. 

[tslade]

@RBBrittain I realize that your post was from 2019. Can you please kindly refer to  @Jenkimann  post and confirm whether this is still the case for 2024 tax return? Will the IRS take my tax refund to offset past due tax debt FIRST although I also have child support debt that is handled through the offset program? Thank you!

[Vanessa A]

Yes, if you have back taxes due, that will be taken first.  If you have anything left over, then any back due child support would be taken. 

The IRS processes your return and takes their money before anyone else gets a chance to get their money.  Then the offset bureau steps in and takes whatever is left.  If you notice in this link, back federal taxes are not mentioned.  This is because, they take theirs first.