DCSS has the authority, together with the Federal Department of Financial Management Services, to seize federal income tax returns to which the non-custodial parent (NCP) may be entitled.
For NPA (Non-Public Assistance) and MAO (Medicaid Only) cases, the amount of past due support must be at least $500. For Temporary Assistance for Needy Families (TANF) and Foster Care cases, the amount of past due support must be at least $150.
DCSS sends notices to NCPs who meet the criteria for federal income tax refund interception, informing them that they are not in compliance with their court orders and are subject to federal income tax refund interception. NCPs receiving a notice will have the opportunity to take action to avoid having their federal income tax refund intercepted. Within 30 days of receiving a notice of federal income tax refund interception, the NCP may pay their arrears in full, or request in writing an administrative hearing. NCPs who do not pay their delinquent child support or do not request an administrative hearing will be subject to federal income tax refund interception.
If the NCP is married or in a civil union, and files a joint return, the NCP's spouse may be entitled to receive a portion of any joint tax refund. This is possible when the NCP's spouse has incurred no legal responsibility for the NCP's child support debt and the spouse has income and withholding and/or estimated tax payments. For the NCP's spouse to receive their portion of the joint Federal Income Tax Refund, the spouse must file a Form 8379, Injured Spouse Claim and Allocation. Form 8379 can be obtained from the IRS web site . Form 8379 should be attached to the top of Form 1040 or 1040A when filing, or file this form according to other applicable instructions as described on Form 8379.
Additional facts custodial parents (CPs) should know include: