Allocation of Federal Income Tax Refund Offset

DCSS-POL-05-1.1 v.2

 

  1. OVERVIEW

The purpose of this policy is to provide staff and members of the public a working knowledge of when an obligor has more than one case with arrears submitted to the Office of Child Support Services (OCSS) and a federal refund tax offset is received that does not satisfy the arrears owing on all of the cases, the offset is allocated between the cases.

  1. APPLICABILITY

This policy applies to all Arizona IV-D program staff performing Title IV-D services.

  1. POLICY

If monies received from a federal income tax refund do not satisfy the total arrearages for all of an obligor’s cases submitted to OCSS for arrearages owed to multiple obligees, the Division of Child Support Services (DCSS) shall use procedures to make an allocation to each obligee whose case was submitted for offset.

  1. CRITERIA
  1. Monies are received from a federal income tax refund offset.
  2. The obligor has multiple cases with arrears that qualify for federal tax offset.
  3. The federal income tax refund offset does not satisfy the total arrearages for all cases submitted for offset owed by an obligor to multiple obligees.

If all criteria are not met, the total arrears for all cases are satisfied by the federal income tax refund offset and no further allocation is required.

  1. PROCEDURE

This policy is supported by staff procedures, which identify how action related to this policy will be conducted, including responsibilities, time frames, and required actions.

 

Staff may access the Manual Payment Allocation Table here.

  1. AUTHORITY
State Authority

Arizona Administrative Code R6-7-603

Allocation of Monies Received from Federal Income Tax Refund Offset to Arrearages

Return to Beginning of the Allocation of Federal Income Tax Refund Offsets Policy

Policy Revision Date: 1/11/2023
Policy Review Date: 12/14/2022

Back to HOME