Here is what I found for Ohio:
Question: If an obligor has child support arrears on a case from a former relationship, how can the current spouse prevent his/her share of their income tax refund from being offset?
Answer: For State taxes, again, the obligor and current spouse may want to file separate returns. If they file a joint return, the Ohio Department of Taxation (ODT) allows 21 days for the current spouse to file an injured spouse claim before sending the offset refund to the State. If the claim is not filed within 21 days, ODT may reject it. However, if the claim is filed within the 21 days but not received until after the deadline, ODT may process the injured spouse claim after the offset refund has been sent to the State. In this situation, ODT determines the amount to be refunded to the injured spouse and sends a letter of notification to the state Office of Child Support (OCS) and the obligor. OCS forwards the letter to the child support enforcement agency (CSEA) in the county that handles the case. The county then sends a refund to the injured spouse.
For more details, read this for Income Tax Offset-injured spouse claim FAQs.
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