What cases are eligible for submission to the Federal Income Tax Refund Offset Program (Intercept)?
If the NCP is at least $150.00 in arrears (delinquent) in a case where the custodial parent receives Temporary Assistance for Needy Families (TANF), or at least $500.00 in arrears (delinquent) in a Non-TANF case, his/her Federal Income Tax Refund is subject to intercept to pay child support. If the NCP has multiple cases, the total is a combination of arrearages for all cases. For example, if the NCP owes $400.00 arrears on a case and $150.00 arrears on another case, the total arrearage would be $550.00 and is eligible for the Federal offset process on a Non-TANF case and/or a TANF case, whichever is applicable.