What cases are eligible for submission to the State Income Tax Refund Offset Program (Intercept)?
NCPs who have qualified child support arrearages of $150.00 or more are eligible to have State tax refund monies intercepted to pay their child support. If the NCP has multiple cases, the total is a combination of arrearages for all cases. For example, if the NCP owes $100.00 arrears on one case and owes $60.00 arrears on another case, the total arrearage for the NCP is $160.00 which would be eligible. So, both cases would be submitted for State Tax Refund Offset.