FAQs for State Tax Refund Intercepts of MA Child Support Payments

Massachusetts General Laws, c.62F, requires that when tax revenue collections in a given state fiscal year exceed an annual tax revenue cap, the excess revenue is returned to taxpayers. These payments are subject to intercept by the DOR’s Child Support Services Division (DOR/CSS) for taxpayers who owe past-due support. Here are some answers to questions these taxpayers might have.

Updated: September 13, 2024

How can I find out if I am entitled to a Chapter 62F refund?

To see if you may be eligible for a state tax refund consistent with the provisions of MGL c.62F, please check Chapter 62F Taxpayer Refunds.

What is the criteria that DOR/CSS uses to determine whether my case qualifies for State Tax Refund?

If you owe $50 or more in past-due child support, DOR/CSS will notify DOR’s Tax Division that you qualify for an intercept.

If DOR’s Tax Division determines you are entitled to a c.62F payment and owe past-due child support, DOR Tax will send the 62F payment, up to the amount you owe in past-due support, to DOR/CSS.

How will I be notified that my state tax refund will be intercepted for child support?

DOR’s Tax Division will mail an offset notice to any taxpayer whose c.62F payment is intercepted. 

I disagree with DOR’s decision to intercept my state tax refund for child support and want to file an appeal. How do I do that?

If DOR’s Tax Division sent you an offset notice and you want to file an appeal, go to Mass.Gov and download the form Request for Review of State Tax Refund Intercept (mass.gov) and return it with documents to support your claim. 

How long will DOR/CSS hold the intercept before releasing the funds to the family or refunding them to the taxpayer?

State Tax Refund intercept payments are automatically placed on hold for 45 days from the date DOR/CSS receives them, regardless of whether the paying parent filed a joint return or an individual return. 

Can I authorize DOR to release the State Tax Refund intercept to the other party early?

Yes. The funds may be distributed prior to the expiration of the hold period if the paying parent (and spouse, if a joint return was filed) provides written authorization to allow disbursement of the State Tax Refund intercept prior to the expiration of the hold period.

I filed a joint tax return and a portion of my refund is owed to my spouse. How will those be handled by DOR?

Your spouse may be eligible for a refund of the portion of the state tax intercept due them.  To request a review, please go to Mass.Gov to download the form Request for Review of State Tax Refund Intercept (mass.gov) and complete and return the section of the form called “Claim for Non-Debtor Spouse Refund.”  Please include all documents to support the claim.

The non-debtor spouse must file an appeal within 30 days from the date of the intercept notice.  When DOR/CSS receives the appeal, the hold period is extended while DOR’s Tax Division determines whether the non-debtor spouse is entitled to any portion of the refund.  DOR’s Tax Division notifies DOR/CSS of the result of its review and DOR/CSS follows the Tax Division’s instructions to refund some, all or none of the intercept.