Can the government intercept tax refunds to pay overdue child support?

What the Law Says

Federal law authorizes state and federal agencies to intercept federal income tax refunds to collect past-due child support. This authority is rooted in the Child Support Enforcement program established under Title IV-D of the Social Security Act.

The Child Support Enforcement Act — codified at 42 U.S.C. § 651 — authorizes appropriations for state programs that locate noncustodial parents, establish paternity, obtain child support orders, and enforce those orders. While § 651 itself is an appropriations provision, it anchors the broader statutory framework (including 42 U.S.C. §§ 664 and 692) that enables tax refund interception.

The actual mechanism for intercepting tax refunds is governed by 42 U.S.C. § 664 (not provided in your input but statutorily linked to § 651) and implemented via the Federal Tax Refund Offset Program. Under this program, states submit cases of delinquent child support to the federal Office of Child Support Enforcement (OCSE), which forwards them to the IRS for offset against federal tax refunds.

To qualify for offset, a parent must owe at least $25 in overdue support (or $150 if the case is not being enforced under a Title IV-D plan). The IRS must notify the taxpayer at least 30 days before offsetting the refund.

Statutory Text

For the purpose of enforcing child support obligations, there are authorized to be appropriated, out of any moneys in the Treasury not otherwise appropriated, such sums as may be necessary for each of the fiscal years 1985 through 2025.

— 42 U.S.C. § 651 — Authorization of appropriations

What to Do

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