The payor has arrears and I want the Agency to attach his/her tax return – what should I do?
A. As long as an Application for Services has been completed for your case, submission of arrears to the Tax Offset Program occurs. Cases with child support arrears exceeding $150 are automatically submitted for collection from the Ohio Department of Taxation; arrears exceeding $500 are automatically submitted for collection from the Internal Revenue Service. Spousal support arrears are eligible for submission only if there is also a current child support order on the case. Please note that submitting for collection does not guarantee that tax refunds will be received. Also note that federal law requires that an IRS tax refund must first be applied against any support arrears due the Ohio Department of Job and Family Services.
