How to Get Past Due Child Support From IRS Taxes

Child support is a court-ordered monthly payment made by a noncustodial parent to the custodial parent to help cover the costs associated with providing for a child. Child support is intended to help pay for food, water, clothes, shelter and medical care that a child needs. If the noncustodial parent becomes delinquent or otherwise fails to pay child support, the custodial parent can intercept the noncustodial's tax return to help cover the arrears through an IRS tax offset.

Instructions

1

Find the local child support agency in your area. The court that heard your case and set the child support order can tell you which agency to contact regarding collecting past due support through IRS tax returns. Child support agencies are also listed in the phone book, and you can find one near you online through the Office of Child Support Enforcement's website (see Resources).

2

Contact your local child support agency to see if you are eligible for the federal income tax offset program. Generally, to be eligible the noncustodial parent must have been delinquent for three consecutive months and the total owed must exceed $500. Congress enacted the federal income tax offset program as a way to collect delinquent child support through annual IRS tax refunds. The federal government, IRS and local child support agencies work together to get child support paid. Through this program, the tax refund is paid directly to the custodial parent from the IRS and the noncustodial parent never sees his refund.

3

Ask your local child support agency if there is anything you need to do, such a filling out a form, to start the tax intercept process. Typically, custodial parents do not have to do anything. Child support agencies automatically submit cases to the IRS that meet the eligibility requirements.