Tax Offset
Program
YYYYYYYY
Tax Offset Program
YYY
The Tax Offset Program has helped
many families receive past-due
child support. OCSS collects past-
due support on 30 percent of cases
referred through this program.
YYY
If a noncustodial parent is behind
in child support payments,
families may receive that NCP’s
state and federal income tax
refunds. OCSS refers NCPs to the
Internal Revenue Service and the
Oklahoma Tax Commission. No
action is needed from you.
YYY
The IRS takes Federal income tax
refunds due the NCP. There must
be a court order for child support
and the support past due must be
at least $500.
YYY
The OTC takes state income tax
refunds due the NCP. There must
be a court order for child support
and the support past due must be
at least $50.
YYY
Important Facts
For OCSS to receive tax money, the
NCP must file a tax return and be
due a refund.
YYY
Federal law requires IRS refunds
pay state debt first. After state debt
is paid, IRS refunds are sent to the
family.
YYY
State income tax refunds are sent
to the family. Once the family
receives all support owed, state
income tax refunds pay any state
debt.
YYY
After an NCP files a tax return it
may take several months for OCSS
to get the money. There is no
guarantee that any money will be
collected.
YYY
If the NCP is married and files a
joint return, the whole refund is
taken. The spouse may file a claim
to get his or her part of the refund.
YYY
Noncustodial parents have the
right to appeal the Tax Offset.
YYY
Notice is sent to the NCP of referral
to the IRS and OTC. A notice is
also sent when a refund is taken.
The NCP may appeal OCSS taking
the tax refund.
YYY
If the NCP appeals, the custodian
may have to attend a hearing. All
parties are notified of the date,
time and place of the hearing. If
the custodian does not appear,
right to the refund may be lost.
YYY
Oklahoma Child Support Services
a division of the
Oklahoma Department of Human Services
For more information or an application for
child support services call:
1-800-522-2922
or visit us on the Web
www.okdhs.org
YYY
YYY
OKDHS Pub. No. 95-17 Revised 5/2010
This publication is authorized by the Oklahoma Commission
for Human Services in accordance with state and federal
regulations and printed by the Oklahoma Department of Human
Services at a cost of $65.00 for 650 copies. Copies have been
deposited with the Publications Clearinghouse of the Oklahoma
Department of Libraries. OKDHS offices may request copies on
ADM-9 (23AM009E) electronic supply orders. Members of the
public may obtain copies by contacting OKDHS Design Services
at (405) 962-1714 or by faxing your order to (405) 962-1740.