California Laws on the Interception of a Tax Refund for Child Support Arrears

By Tom Streissguth

If you have a child support order under California law, you have the right to have the order enforced through tax refund interception. Since 1993, California's Franchise Tax Board has had the authority to enforce child support orders through the interception of tax refunds due from the state as well as the Internal Revenue Service. This, along with other remedies, are available to the custodial parent if the non-custodial parent is not paying court-ordered child support or paying less than the amount ordered.

Federal Tax Intercepts

Federal law permits the interception of federal tax refunds for the payment of past-due child support. When support is owed to a government agency, the past-due amount must be at least $150 and the balance delinquent for at least three months. In cases where the child support is owed to a custodial parent on behalf of a minor child, the minimum past-due amount is $500.

State Tax Refund Intercepts

California allows the interception of state tax refunds from the Franchise Tax Board, the state income tax agency. The Department of Child Support Services, also known as DCSS, reports all child support arrearages to the FTB. When notified of an arrearage, the FTB intercepts any refunds owed to the non-custodial parent and sends the money to the State Disbursement Unit, which then pays the arrearages to the custodial parent.

Divorce is never easy, but we can help. Learn More

Warning Notices

The non-custodial parent will receive a Pre-Offset Notice from DCSS when the child support arrearage reaches $100. These notices are mailed out annually until the case is resolved. As soon as the non-custodial parent files a tax return that is eligible for a refund, the IRS or FTB will send him a Notice of Intercept, stating the amount of the refund and amount to be intercepted. The refund reaches the state's disbursement unit six to eight weeks later. The non-custodial parent has the right to appeal this action.

Spousal Relief

If the California non-custodial parent has filed a joint tax return, but is still behind on child support payments, the entire refund is still subject to interception. However, the spouse who is not the non-custodial parent in arrears can file an Injured Spouse Claim with the IRS for a refund of her portion of the federal refund. The FTB will also consider claims from what is known in state law as the “innocent spouse.”

Divorce is never easy, but we can help. Learn More
How to File Contempt of Court on Unpaid Child Support in Georgia
 

References

Related articles

Alabama Child Support Arrears Laws

Child support is awarded to a custodial parent to provide financial assistance with a child's basic needs, including food, clothing and shelter. Support is generally owed until the child turns 18. When a non-custodial parent does not pay as ordered, the owed support becomes past due, or in arrears. In Alabama, the Department of Human Resources' Child Support Enforcement Program aids custodial parents in the collection of child support arrearages.

Child Support Laws in Tennessee

The state of Tennessee provides for child support payments in cases where couples with minor children are divorcing. State law and guidelines set the amount of support, as well as the enforcement mechanism for collecting past-due support payments, health insurance payments, and reimbursement of uncovered medical expenses.

Kentucky State Laws on Child Support Collection

When parents separate or divorce, the parent who does not have primary custody of the children will be required to pay child support to the other. Child support reduces the financial burden on the parent who has custody of the child most of the time. In Kentucky, child support laws are set forth in Section 402 of the Kentucky Revised Statutes (KRS).

Get Divorced Online

Related articles

How to Collect Unpaid Alimony in California

A divorce case in California may include an order for spousal support, also known as alimony. Although alimony is not ...

Penalties for Child Support Arrears in California

Falling behind in child support payments under a divorce order can lead to the initiation of enforcement proceedings ...

What Are Florida Child Support Laws on Property Liens?

To ensure that children in Florida have the financial support they need, the state has several methods for enforcing ...

Definition of Unassigned Arrears in Child Support

Arrears in child support is a term that refers to past due child support owed to a custodial parent. Sometimes, the ...

Browse by category
Ready to Begin? GET STARTED