Tax refund intercept is a mandated enforcement technique OCSS uses to collect arrears that are owed. The statewide Support Enforcement Tracking System (SETS) will automatically submit the name of the person responsible to pay support to the Internal Revenue
Service (IRS) or Ohio Department of Taxation (ODT).
Your case must meet the following criteria to be selected for tax refund intercept:
Things to know about federal (IRS) tax refund intercept:
To be selected for intercept:
Spousal support can be collected by IRS tax refund intercept only if it is included as part of a child support order. Orders solely for spousal support cannot be submitted for intercept.
Public assistance obligations and arrears are paid before arrears owed to the Obligee on a federal tax refund intercept.
Joint IRS tax refunds are held for six (6) months prior to being released unless.
Things to know about Ohio tax refund intercept:
To be selected for intercept:
Spousal support can be collected by Ohio tax refund intercept.
Arrears owed to the Obligee are paid first on a State of Ohio tax refund intercept before public assistance arrears are paid.
General things to know about tax refund offset:
Important Tax Phone Numbers:
Ohio Income Taxpayer Services: 800-282-1780
U.S. Treasury Offset Program Call Center: 800-304-3107
Your case must meet the following criteria to be selected for tax refund intercept:
- There must be a valid court order or an administrative order for support.
- The Obligor must file a tax return, be eligible for a tax refund, and not owe any other government agency.
- The Obligor must have a verified Social Security Number.
- The Obligor (or the Obligor’s spouse) must not have an undischarged bankruptcy filed prior to October 17, 2005.
Things to know about federal (IRS) tax refund intercept:
To be selected for intercept:
- There must be a signed Application for Services on file with OCSS.
- Unassigned arrears (those owed to the custodial parent) on all the Obligor’s cases combined must equal $500 or more and/or
- Assigned arrears (those owed to the state for public assistance) on all the Obligor’s cases combined must equal $150 or more.
Spousal support can be collected by IRS tax refund intercept only if it is included as part of a child support order. Orders solely for spousal support cannot be submitted for intercept.
Public assistance obligations and arrears are paid before arrears owed to the Obligee on a federal tax refund intercept.
Joint IRS tax refunds are held for six (6) months prior to being released unless.
Things to know about Ohio tax refund intercept:
To be selected for intercept:
- The Obligor must have maintained an arrears balance for at least three months and
- During each of those three months, the combined arrears on all the Obligor’s cases must have been $150 or more.
Spousal support can be collected by Ohio tax refund intercept.
Arrears owed to the Obligee are paid first on a State of Ohio tax refund intercept before public assistance arrears are paid.
General things to know about tax refund offset:
- A case is submitted for tax refund offset when sufficient arrears are owed, even if there is a monthly payment ordered for the arrears.
- An Obligor’s tax refund may be intercepted to reduce the arrears balance even if he/she is currently paying.
- OCSS does not know the status of any tax intercept until funds are received.
Important Tax Phone Numbers:
Ohio Income Taxpayer Services: 800-282-1780
U.S. Treasury Offset Program Call Center: 800-304-3107