CSPMTL 148 (Five Year Rule Review – ODT & Lump Sum Rules & Forms)
Child Support Program Manual Transmittal Letter No. 148
February 1, 2019
TO: All Child Support Program Manual Holders
FROM: Michael J. McCreight, Interim Director
SUBJECT: Five Year Rule Review – ODT & Lump Sum Rules & Forms

The Office of Child Support (OCS) has rescinded, adopted, and amended the following rules. The rules have been reviewed in accordance with section 106.031 of the Revised Code, which requires the review of all state agency rules within a five-year period, and to comply with SB 70 of the 132nd General Assembly.

OCS has rescinded the following rule:

Rescinded Rule Rescinded Rule Title Prior Effective Date of Rule Effective Date of Rescission
5101:12‑50‑20.2 Overdue Child Support 7/15/2008 2/11/2019

This rule describes the criteria for submitting overdue child support to the Ohio Department of Taxation (ODT) for a state income tax refund offset. This rule has been rescinded and replaced with a new rule with the same number but different title; the rule has been rescinded because the title has been changed.

This rule is authorized under ORC sections 3123.823 and 3125.25; and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.

OCS has adopted the following rule:

Adopted Rule Adopted Rule Title Effective Date of Adopted Rule
5101:12‑50‑20.2 Overdue Support 2/11/2019

This is a new rule that describes the criteria for submitting overdue support to ODT for a state income tax refund offset. The rule is replacing rescinded rule 5101:12‑50‑20.2 of the Administrative Code (OAC). Changes from the rescinded rule include: changed the title, and clarified the submission criteria to comply with amended sections 3123.821 and 3123.822 of the Revised Code.

This rule is authorized under ORC sections 3123.823 and 3125.25; and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.

OCS has amended the following rules:

Amended Rule Amended Rule Title Prior Effective Date of Rule Effective Date of Amendment
5101:12‑50‑12 Lump Sum Payments 4/1/2018 2/11/2019

This rule describes the responsibilities of a payor and a child support enforcement agency (CSEA) regarding lump sum payments to be made to an obligor by a payor when the obligor is subject to income withholding pursuant to section 3121.03 of the Revised Code.

Changes from the existing rule include: revised paragraph (D) to comply with amended section 3121.12 of the Revised Code, the statute now gives the CSEA the authority to issue an administrative order to the employer to withhold the lump sum payment whether the support order is an administrative or a court order.

This rule is authorized by ORC section 3125.25 and amplifies ORC sections 3121.03, 3121.037, 3121.0311, 3121.12, and 3125.03.

5101:12‑50‑20 State Income Tax Refund Offset Program 7/15/2008 2/11/2019

This rule describes the state income tax refund offset program to collect overdue or overpaid child support and provides definitions of certain terms used in this rule and its supplemental rules. Changes from the existing rule include: deleted the term "child" and clarified that spousal support can be submitted to ODT to collect overdue support to comply with amended sections 3123.821 and 3123.822 of the Revised Code.

This rule is authorized under ORC sections 3123.823 and 3125.25; and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.

5101:12‑50‑20.1 Pre-Offset Notice and Income Tax Refund Offset Review 7/15/2008 2/11/2019

This rule describes the state income tax refund offset administrative review process and the debtor's rights to an income tax refund offset review to contest the submittal of a child support debt for offset. The rule has been amended to update the effective date language to the referenced forms, and deleted the term "child" in paragraph (A)(2) to comply with amended sections 3123.821 and 3123.822 of the Revised Code.

This rule is authorized under ORC sections 3123.823 and 3125.25, and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.

5101:12‑50‑20.3 Overpaid Child Support 7/15/2008 2/11/2019

This rule describes the criteria for submitting overpaid child support to ODT for a state income tax refund offset. The rule has been amended to update the effective date language to the referenced forms.

This rule is authorized under ORC sections 3123.823 and 3125.25, and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.

5101:12‑50‑99 Chapter 5101:12-50 Forms-Enforcement of the Support Order 4/01/2018 2/11/2019

This rule identifies the forms referenced in various rules contained within division 5101:12 of the Administrative Code. The changes include updating the effective dates of the JFS 01851, JFS 01853, JFS 04017, and JFS 07726; and added a new form JFS 07727.

This rule is authorized by ORC section 3125.25; and amplifies ORC sections 3125.03 and 3125.25.

The following rule has been amended to comply with SB 70 of the 132nd General Assembly, section 3123.14 of the Revised Code:

Amended Rule Amended Rule Title Prior Effective Date of Rule Effective Date of Amendment
5101:12‑50‑50 Judicial Enforcement Actions 3/01/2017 2/11/2019

This rule describes judicial enforcement actions that a child support enforcement agency (CSEA) with administrative responsibility is required to or may take in addition to other enforcement actions. The rule has been revised to clarify the language in paragraph (B) to comply with section 3123.14 of the Revised Code; the provision in paragraph (B)(2) has been moved to paragraph (C) of this rule.

This rule is authorized by ORC section 3125.25; and amplifies ORC sections 1336.01 to 1336.11, 2117.06, 2705.031, 2919.21, 3123.14, 3123.15, 3123.182 and 3123.19.

OCS has revised the following forms:

Form Form Title Prior Effective Date of Form Revision Date
JFS 01851 Notice of Denial of Request for Income Tax Refund Offset Review 7/2008 2/2019
This form has been revised by adding “Ohio Department of Job and Family Services” above the title to meet IPP 4301 requirements.
JFS 01853 Notice Regarding Request to Reschedule Income Tax Refund Offset Review 7/2008 2/2019
This form has been revised by adding “Ohio Department of Job and Family Services” above the title to meet IPP 4301 requirements.
JFS 04017 Notice to Deduct Funds for Child and Spousal Support 5/2012 2/2019
This form has been revised by adding language from the JFS 04018 to the front page of this form, revised the title to match the title in rule 5101:12‑50‑99 of OAC, and made other formatting changes to meet SETS formatting standards.
JFS 07726 Administrative Order For Release Or Transmittal Of Lump Sum Payment 4/2018 2/2019
This form has been revised to change the title, added language to give the CSEA the option to use the form for either to release a lump sum payment or to intercept the lump sum payment of the obligor, and added language directing the employer/payor to OCS website to obtain additional information, if desired about the “Consumer Protection Act” limits to lump sum payments.

OCS has created the following form:

New Form New Form Title Effective Date of New Form
JFS    07727 Administrative Order For Release Of Lump Sum Payment 2/2019
This is a new form that was created for the convenience of the CSEAs. This form can be used by the CSEA when sending many obligors' names to a single employer to release a lump sum payment to the obligor(s).

INSTRUCTIONS:

When the CSPMTL is published, the CSPM will be updated as follows: 

  • A rescinded rule will be moved from the CSPM to the OAC Archive section of the eManuals.
  • An adopted rule will be inserted
  • An amended rule will be inserted and the previous version will be moved to the OAC Archive section of the eManuals.
  • A revised form will be replaced with the amended form
  • A new form will added

The rules and forms in the CSPM can be accessed at:

http://emanuals.jfs.ohio.gov/

INSTRUCTIONS for CSEA INTERNAL PROCEDURAL HANDBOOK:

Paragraph (I)(1) of OAC rule 5101:12-1-01 states that, whenever a program change requires modification of local procedures, the CSEA is required to revise its internal procedural handbook and submit the revision to OCS within thirty days of the revision. The CSEA should carefully review the amended rules contained in this CSPMTL to determine whether they require the CSEA to update its internal procedural handbook.