If your son is a qualified dependent and you claim him as such, IRS Topic no. 203, Reduced refund does not indicate that they will take your tax refund to cover his child support debt. The IRS can offset tax refunds for several reasons, including:
- If you owe back taxes, the IRS can use your refund to pay off those debts
- If you owe child support, your refund can be used to cover those arrears
- If you have defaulted on federally insured student loans, your refund can be offset to repay those loans
- If you received more unemployment compensation than you were entitled to, your refund can be used to repay the overpayment