What are the submission criteria for the Internal Revenue Service (IRS) federal tax offset?
In order for an obligor to be submitted for IRS federal tax offset, the case must be a “IV-D case” and the arrears must be for child support; spousal support, if it is included as part of child support order; or medical support. In addition, if the arrears are assigned (owed) to the Ohio Department of Job and Family Services, the balance must be at least $150. If the arrears are owed to the obligee, the balance must be at least $500. The age of the child is not a factor.