Can enforcement agencies use the Federal income tax return to find out where the noncustodial parent lives and what he or she earns?
Yes. Under certain conditions, the IRS, may disclose to the government child support enforcement agency information that income earners submit on IRS Form 1099. This information is a valuable tool to help find a noncustodial parent and determine his or her financial assets. The information may only be used for the purpose of enforcing child support payments. Information available through Form 1099 includes both earned and unearned income, including wages, earnings on stocks and bonds, interest from bank accounts, unemployment compensation, capital gains, royalties and prizes, and employer and financial institution addresses. A number of very small businesses submit 1099 asset information to the IRS, so this can be a good source of information. Any information obtained from the IRS must be verified through a second source, such as an employer or bank, before the government child support enforcement agency can use it.