For many Americans, tax season brings a much-needed tax refund; however, if you are behind on your child support payments in Tennessee, you may be worried about your refund being “taken” and applied to your child support arrearage. Your concerns are well-founded as tax refund interception is an enforcement measure used to ensure that child support obligations are met. Understanding the legal framework surrounding tax refund interception for child support arrears in Tennessee is crucial to avoid financial surprises when tax season arrives. With that in mind, a Murfreesboro child support attorney at Bennett | Michael | Hornsby explains how the tax refund interception works
and what you can expect if you are behind on your Tennessee child support payments, and you are owed a tax refund.
How Tax Refund Interception Works
Tax refund interception for unpaid child support is facilitated through the Treasury Offset Program (TOP), meaning that it is administered by the federal government in cooperation with state child support agencies. When a parent has a child support arrearage, the state child support agency can submit the debt to TOP for enforcement assistance. If the debt meets the program eligibility criteria, federal payments, including tax refunds, can be “intercepted” to satisfy the outstanding debt and sent to the appropriate child support agency. In addition to federal tax refunds, Tennessee has its own state-level interception program which allows the Tennessee Department of Human Services (TDHS) to intercept state tax refunds as well.
Understanding the Law That Allows Tax Refund Interception
Under Tennessee law, a child support order is treated as an enforceable judgment, meaning that as soon as a payment is missed, the amount owed is legally recognized as a debt. That, in turn, allows for enforcement action, including tax interception, to be taken to collect the “judgment.” At the federal level, tax refund interception is governed by the Federal Tax Refund Offset Program, which allows for federal tax refunds to be withheld and redirected to pay past-due child support. The program is administered by the Office of Child Support Enforcement (OCSE) and is mandatory for cases where child support arrears exceed a certain threshold.
Eligibility for Tax Refund Interception
Not all past-due child support cases automatically result in tax refund interception. For your federal or state tax refund to be eligible for interception, certain conditions must be met, including:
- The arrears must exceed a minimum threshold, typically $500 for non-public assistance cases and $150 for cases where the custodial parent has received public assistance.
- The child support case must be enforced by the state child support agency.
- The debt must be certified as past due and legally enforceable.
- The payor (parent who owes child support) parent must be entitled to a tax refund.
How Will I Know If My Tax Refund Is Subject to Interception?
If your tax refund is subject to interception, you will receive a pre-offset notice informing you of the pending action. This notice provides details regarding the amount of past-due child support owed, the amount expected to be intercepted, and instructions on how to contest the action if you believe it is incorrect. If you believe the interception is a mistake, or the amount to be intercepted is incorrect, you have the right to request a fair hearing to contest the debt or the amount being intercepted; however, you must request the hearing within the time frame indicated on the notice or you effectively waive your right to object.
Will They Take My Spouse’s Tax Refund?
If you file a joint tax return with your spouse, and your refund is intercepted for unpaid child support, your spouse may be able to prevent the loss of their portion of the refund. Your spouse will need to file an Injured Spouse Allocation (IRS Form 8379) with the Internal Revenue Service (IRS) which then triggers the IRS to determine how much of the joint refund belongs to your spouse. Your spouse may eventually receive his/her portion of the refund; however, this process can take several months.
Contact a Murfreesboro Child Support Attorney
If you have additional questions about tax refund interception, or other child support enforcement measures, in Tennessee, consult with an experienced Murfreesboro child support attorney at Bennett | Michael | Hornsby as soon as possible. Contact the team today by calling 615-898-1560 to schedule your free appointment.
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