TAX REFUND OFFSET

If the amount of unpaid child support is equal to or more than the limits below, and the non-custodial parent is entitled to a federal or state tax refund or a homestead or other rebate, that refund may go to pay the child support order.

Federal tax offset:

• In public assistance cases, the amount of unpaid support must be at least $150.
  
  
• In non-public assistance cases, the amount of unpaid support must be at least $500.  If you had ever received public assistance and there are arrears owed to the public assistance agency, those arrears must be paid first.
  

State tax and homestead/saver rebate offset:

• The amount of unpaid support must be equal to or greater than one month’s support obligation.