Department of
Health and Human Services
Administration for Children & Families
Office of Child Support Enforcement
PIQ-01-06
TO: |
State
IV-D Directors |
|
Regional Program
Managers |
FROM:
| Frank Fuentes |
|
Acting Commissioner |
|
Office of Child
Support Enforcement |
SUBJECT: |
Thresholds for Federal
Income Tax Refund Offset |
Recently, through discussions with
the Offset Modernization Workgroup, it has come to our attention that there
is some confusion as to the meaning of the thresholds for Federal Income Tax
Refund Offset. The thresholds in question are $500 for unassigned support and
$150 for assigned support, as set forth in 45 CFR 303.72 and 31 CFR 285.3. The
question is as follows:
Question: Must the thresholds
for assigned and unassigned support for Federal Income Tax Refund Offset be
met for each IV-D case in which the individual is a non-custodial parent? Or
may the obligor's past-due support amounts be combined across IV-D cases within
each category of assigned and unassigned support to reach the threshold?
Answer: The regulations at
45 CFR 303.72 speak in terms of past-due support assigned to the State or past-due
support owed in cases where the IV-D agency is providing IV-D services under
45 CFR 302.33. The obligor's past-due support must remain distinct between assigned
and unassigned amounts, but if the obligor has two or more IV-D cases, the State
may add all assigned support together across multiple cases to reach the threshold
amount. Similarly, the State may add unassigned amounts owed in different IV-D
cases by the same obligor to reach the threshold.
|