What cases are submitted for Federal Tax Refund Offset?
Only cases receiving full services through the state IV-D child support enforcement agency are eligible for Federal Tax Refund Offset. In some states, the custodial party may be charged a fee (not greater than $25) for this service. Cases eligible for tax refund offset are those cases that have a delinquent child support debt. If the child support order includes an award for spousal support, the tax refund may also cover the past-due spousal support. For cases receiving Temporary Assistance for Needy Families (TANF), the non-custodial parent must owe at least $150; in non-TANF cases, the amount owed must be at least $500.