CSEA Home Page Contact Services Paternity Support Establishment Support Order Review Support Enforcement Interstate Cases Tax Offset Program Payment Information Making a Payment Receiving a Payment Status of a Payment FAQ's Helpful Resources Child Support Fact Sheets Important Forms Employer Resources Tax Offset Program The Federal and State offset programs are designed to enforce past due support obligations. Under this process, support arrearage is satisfied through the offsetting of Federal and State income tax refunds payable to obligors owing past due support. The “SETS” system will automatically submit obligors to the offset program if their arrearage is over $500 owed to the obligee or if over $150 is owed to the state for Public Assistance arrears. Obligors will receive a notice in the mail if they are being submitted to the program. If there is an arrearage owed to the state AND to the obligee, the IRS tax refund will be applied towards the state arrears first and once that balance is satisfied, the refund will go towards the arrears owed to the obligee. If the obligor files a joint tax return with his/her spouse, that spouse may claim his/her portion of the refund by completing an IRS form 8379 Injured Spouse Allocation within six months of the agency receiving the tax refund. If this form is not completed, the whole tax refund will be applied towards arrears.
Tax Offset Program
The Federal and State offset programs are designed to enforce past due support obligations. Under this process, support arrearage is satisfied through the offsetting of Federal and State income tax refunds payable to obligors owing past due support. The “SETS” system will automatically submit obligors to the offset program if their arrearage is over $500 owed to the obligee or if over $150 is owed to the state for Public Assistance arrears. Obligors will receive a notice in the mail if they are being submitted to the program.
If there is an arrearage owed to the state AND to the obligee, the IRS tax refund will be applied towards the state arrears first and once that balance is satisfied, the refund will go towards the arrears owed to the obligee.
If the obligor files a joint tax return with his/her spouse, that spouse may claim his/her portion of the refund by completing an IRS form 8379 Injured Spouse Allocation within six months of the agency receiving the tax refund. If this form is not completed, the whole tax refund will be applied towards arrears.