If I owe past due support, will DOR intercept my economic impact payment?
If you owe past-due child support and DOR submitted your name to the IRS for federal tax refund intercept, then your economic impact payment may be intercepted. DOR submits names to the IRS based on the amount of past-due child support a parent owes as follows:
- If the other parent received public assistance benefits for your child, your name is submitted to the IRS if you owe past-due support of $150 or more
- If the other parent has not received public assistance benefits for your child, your name is submitted to the IRS if you owe past-due support of $500 or more
You can also verify whether your name has been submitted to the IRS by contacting the Treasury Offset Program’s Interactive Voice Response system at 1-800-304-3107.
If my economic impact payment was intercepted, will my federal income tax refund also be intercepted?
If your economic impact payment was intercepted, but you still owe-past due support after that payment is applied to your balances, your federal income tax refund may be intercepted. You can avoid the intercept of your federal tax refund intercept by paying the past-due support in full before the intercept occurs.
Will my economic impact payment be intercepted if I have been paying my support regularly or was paying regularly until I lost my job because of COVID-19 but owe past-due support?
Yes. Once support is unpaid and becomes past-due, it can be collected in full at any time, even if you are making regular payments.
I have a spouse and children who live with me. Will their portions of the economic impact payment be intercepted?
The IRS decides how much of the economic impact payment will be sent to DOR but we will not get more than the amount of arrears we certified to the IRS. According to information provided by the IRS, if your spouse has filed for an injured spouse claim with your joint 2019 return (or your joint 2018 return if you have not yet filed your 2019 return), the IRS will send one half of the total economic impact payment due you as a couple to DOR. For example, if you were eligible for $2,400 and your spouse had filed a claim against your 2019 tax return, your spouse should receive $1,200 and your $1,200 would be intercepted. If you and your spouse were eligible for $2,900 (joint amount at $2400 + 1 child at $500), your spouse should receive $1,450 and the remaining $1,450 would be subject to intercept, up to the amount of arrears that were certified. If your stimulus payment is intercepted and your spouse believes that some of the intercepted money belongs to your spouse or children, your spouse will have to contact the IRS directly to resolve this issue. Please visit irs.gov/coronavirus for more information.
I am not married but have children who live with me. Will their portions of the economic impact payment be intercepted?
The IRS decides how much of the economic impact payment will be sent to DOR. DOR has no control over the amount that the IRS will send; however, we will not get more than the amount of arrears we certified to the IRS.
My economic impact payment was intercepted and I want the other parent to get it as quickly as possible. What do I have to do?
Fill out and return the Release of Economic Impact Payment Form. If the economic impact payment was for you and your current spouse, you will not be able to release the money early.
What if my economic impact payment is intercepted and I don’t owe arrears or disagree with DOR as to the amount that I owe?
If you disagree with amount of arrears DOR says you owe, you can fill out and return the Request for Review of Federal Tax Refund Intercept Form. You will need to explain why you think you owe a different amount of arrears and provide documents (e.g. paystubs or cancelled checks that show direct payments to the other parent; a court order that DOR does not have, etc.) to prove your claim. You must submit the form to DOR within 15 days of the intercept of the economic impact payment.
Please note that even if you dispute the amount of arrears, if you owe more than the amount of the economic impact payment, DOR will keep the payment and credit it towards your arrears.
I heard that the economic impact payments are being intercepted to pay past-due child support. Will DOR intercept the other parent’s payment in my case and send it to me?
The economic impact payment may be intercepted by the IRS if the other parent owes past-due support and DOR submitted the parent’s name to the IRS for federal tax refund intercept. If the payment is intercepted, the amount of money you may receive will depend on a number of factors, including the amount of the economic impact payment intercepted, the amounts owed to you or the state, and whether the other parent owes past-due support in any other cases.