OKDHS - OAC 340:25-5-215. Collection of past-due support from federal tax offset

340:25-5-215. Collection of past-due support from federal tax offset

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Revised 7-1-11

(a) Oklahoma Child Support Services (OCSS), requests collection of child support debts from federal income tax refunds. • 1 This program is governed by:

(1) Section 664 of Title 42 of the United States Code; and
(2) Section 285.3 of Title 31, and Sections 302.60 and 303.72 of Title 45 of the Code of Federal Regulations.

(b) A custodial person receiving a payment under this program must return the payment if the Internal Revenue Service (IRS) makes an adjustment within six years following the end of the tax year for which the refund was paid. Any adjusted amount not returned by the custodial person is an overpayment and subject to recovery under Part 37 of this Subchapter.

(c) If an offset is made to satisfy non-TANF past-due support from a refund based on a joint return, OCSS delays issuance of the funds for a period of time not to exceed six months from the notice of deposit.

(d) Collections received by a IV-D agency as a result of a federal income tax refund intercept must be distributed as past-due support per Section 657 of Title 42 of the United States Code.

INSTRUCTIONS TO STAFF 340:25-5-215

Revised 7-1-11

1. Collection from federal income tax refunds.

(1) Tax return information obtained through the federal Office of Child Support Enforcement (OCSE) must be safeguarded from unlawful use or disclosure in accordance with Internal Revenue Service (IRS) Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies, available from the IRS Web site at http://www.irs.gov/pub/irs‑pdf/p1075.pdf.

(2) See OCSE Policy Interpretation Question, PIQ-01-06, available from the OCSE Web site at http://www.acf.hhs.gov/programs/cse/pol/PIQ/2001/piq-01-06.htm, which clarifies the threshold amounts for federal income tax refund offset.

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