ARKANSAS Part 70

Does my case qualify for IRS tax refund offset?

If the noncustodial parent has an IRS refund due, the IRS will withhold all or part of the refund check to pay a past-due support debt. Only the state where you applied for services can ask the IRS to attach a tax refund check. OCSE uses the following criteria for IRS refund tax offset:

    The noncustodial parent's Social Security number is on the case record.

    The past-due amount owed to you must be $500 or more.

    The amount must have accrued under a valid support order and OCSE must have a copy on file.

    The child must live with the custodial parent and be under the age of majority at the time of the offset.

If the children ever received public assistance, back support may be owed to the state. The amount owed to the state must equal $150 or more and be three months past due to qualify for tax-refund offset. When OCSE receives a tax refund from the IRS, the law requires that it pay off the state debt first.