The Tax Offset Program may be done by either by the Federal Internal Revenue Service (IRS) or the State of Ohio Department of Taxation (ODT) or both, to intercept and offset the tax refunds of non-custodial parents to collect support arrearages.  

• Must have a signed IV-D application
• Non-Custodial Parent or current spouse of the non-custodial parent cannot have an active bankruptcy claim
• Case must be at least 3 months delinquent
• Money owed to the state must be $150 or more OR money owed to the custodial parent must be $500 or more or both
• Child must be under the age of 18 

• Must be IV-D certified
• Non-Custodial Parent or current spouse of non-custodial parent cannot have an active bankruptcy claim
• Total arrears must be $150 or more
• Case must be at least 3 months delinquent 

Both the IRS and ODT send out letters on a quarterly basis warning the non-custodial parents of the possibility of tax offset if the arrears balance is not minimized. The arrearage figures printed on the letters may be 4 - 8 weeks old. If the arrears balance still meets the requirements for submittal three (3) months after the notification was mailed to the non-custodial parent, the case will be submitted to the federal and/or the state systems for any tax returns to be forwarded to the State Office of Child Support for processing.

If there is a disagreement regarding the arrearage figure shown please call us at 937-225-4600 or 1-800-555-0430 Monday through Friday 8:00am - 5:00pm and a customer service representative will be able to give you the most recent information regarding your arrearage balance. If you still disagree with the figure you can request an administrative review. To request such a review please write a statement at the bottom of your letter that you disagree with figure/amount, sign and date it, and submit to our office within the time frame given in the letter.

Joint Returns - If the non-custodial parent files a joint IRS return, any funds that are received by the state office of child support from the IRS will be held for a period of 6 months allowing the spouse to file an Injured Spouse Claim, if one has not already been filed.

Passport - An arrearage of $5000 or more carried for more than a three month period will result in the revocation or denial of a passport. This process is automated and names will be submitted in the same fashion as for IRS submittals. If your passport has been revoked or denied and you wish to pay down your arrearage please contact us and we will be able to expedite the reinstatement process once a payment has been received to cover the balance owed.