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Illinois Child Support Enforcement

Rod R. Blagojevich, Governor
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  Child Support Tax Offset

 

 

I am a custodial parent. When am I going to receive the tax offset applied to my case?

If the federal tax refund is through a joint tax return, it is held by our agency for six months in accordance with federal guidelines and Departmental policy. This six-month period is allotted for the non-custodial parent's current spouse to file an injured spouse claim with the Internal Revenue Service (IRS) or for the non-custodial parent to file an amended return. If the IRS determines any portion of the refund belongs to the current spouse, they will return that portion to her/him. Only the remaining balance at the end of the six-month period can then be applied to child support delinquency. Due to confidentiality, the amount of the offset will not be provided until the monies have been released.

State and Federal Tax Offset Programs, Federal regulations (45 CFR Ch. 111, Section 303.72(h)(3)) entitle the Department to retain any monies from an IRS offset as reimbursement of assistance benefits. When applying for cash assistance, custodial parents are required to read and sign an assignment of rights document that details this requirement in full.

If an offset tax refund is not the result of a joint return and the non-custodial parent does not owe any money to our Department, the money will be distributed to the appropriate party (or parties) within two working days of receipt.

You can receive up to date information regarding payment information by calling our automated voice response system at 1-800-447-4278 or visit our On-Line Services.

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Child Support Enforcement
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