The Office of Child Support (OCS) is conducting a rule review in
accordance with section 106.031 of the Revised Code, which requires the review
of all state agency rules within a five-year period.
The following rules have been filed as no
change. The effective date of the rules remain the same as the existing
rules.
|
Rule
|
Rule Title
|
Effective Date
|
|
5101:12‑50‑30
|
Federal offset program
|
1/01/2016
|
This rule lists the programs that are part of the
federal tax offset program. This rule is authorized by ORC section 3125.25; and
amplifies ORC sections 3125.03 and 3125.25. |
|
5101:12‑50‑32
|
Federal income tax refund offset program
|
1/01/2016
|
This is the principle rule, which provides an
introduction to the federal tax refund offset program and defines terms that
are used in the supplemental rules. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.1
|
Submission criteria
|
9/01/2011
|
This rule describes the criteria required for submittal
to the federal tax refund offset program. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC section 3123.81. |
|
5101:12‑50‑32.2
|
The federal match process and pre-offset notice
|
1/01/2016
|
This rule describes the federal tax offset match
process and the pre-offset notice procedure.
This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.3
|
Adding, updating, and deleting obligors from the Ohio
tax offset file
|
7/01/2006
|
This rule describes the requirements for adding,
updating, and deleting obligors from the federal tax offset file submittal by
Ohio to the federal Office of Child Support Enforcement (OCSE). This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.4
|
Rejected submissions
|
9/01/2011
|
This rule describes the procedure a child support
enforcement agency (CSEA) is required to follow when a federal tax offset
submission is rejected by OCSE. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.7
|
Service fee
|
1/01/2016
|
This rule describes the fees that are charged by the
federal Bureau of Fiscal Service for each federal tax offset processed. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.9
|
Federal adjustments, state payments, and recovery of
disbursed federal tax offset collections
|
4/01/2018
|
This rule describes the processes used to rectify an
invalid federal tax offset. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
OCS has revised the following rules:
|
Amended Rule
|
Amended Rule Title
|
Prior Effective Date of Rule
|
Effective Date of Amendment
|
|
5101:12‑50‑32.5
|
Administrative offset review of federal income tax refund
offset program submittals
|
1/01/2016
|
6/01/2021
|
This rule describes the process for requesting and
conducting an administrative tax offset review when an obligor has been
submitted to the federal tax offset program.
Changes to this rule include: in paragraph (B)(1), clarified that the
CSEA is required to issue the JFS 07650 to the obligor, and clarified that
the JFS 01850 must be issued to the obligee when there are unassigned
arrears, not specific to a case type. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.6
|
The federal income tax refund offset process
|
1/01/2016
|
6/01/2021
|
This rule describes the process used to offset a
federal income tax refund. The rule is
being revised to correct a typo in paragraph (A)(1). This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.8
|
Federal income tax refund offset reports
|
9/01/2011
|
6/01/2021
|
This rule describes the federal income tax refund
offset collections reports that are provided to the CSEA for appropriate
action(s). The rule is being revised
in paragraph (C)(2) to clarify that the CSEA does not need to
request a manual check for recoupment since PAAR automatically issues a
check. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑32.10
|
Joint refund
|
9/01/2011
|
6/01/2021
|
This rule describes the process in which federal tax
refund offset collections from a joint tax returns are disbursed. Paragraph (A) is being revised to clarify
that assigned arrears are disbursed at the end of every month. This rule is authorized by ORC sections 3123.81 and
3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25. |
|
5101:12‑50‑99
|
Chapter 5101:12-50 forms - enforcement of the support
order
|
2/11/2019
|
6/01/2021
|
This rule contains a compilation of forms with their
effective or revised effective date, referenced within various rules
contained within division 5101:12 of the Administrative Code, but first cited
within Chapter 5101:12-50 of the Administrative Code. Changes to this rule include: added the JFS 07650 to this rule as the form is required by OAC rule 5101:12‑50‑32.5 and
revised JFS 07017 to correct a typo. This rule is authorized by ORC section 3125.25; and
amplifies ORC sections 3125.03 and 3125.25. |
OCS has revised the following form:
|
Revised Form
|
Revised Form
Title
|
Prior Effective
Date
|
Effective Date
of Revision
|
|
JFS 07017
|
Update of IRS
Tax Refund Offset Submittal
|
4/2018
|
6/01/2021
|
The purpose of
this form is to report any state payment a CSEA has issued to an obligor. The forms is
being revised to correct a typo. |
OCS is adding the following form to the CSPM:
|
Form Number
|
Form Title
|
Effective Date
|
|
JFS 07650
|
Scheduling Notice for Administrative Review of Income
Tax Refund Offset
|
7/2005
|
|
The purpose of this form is for the CSEA to notify the
obligor of the schedule date of the administrative review hearing. This form is required by OAC rule
5101:12‑50‑32.5. No changes are being made to the current version at this
time.
|
INSTRUCTIONS:
When the CSPMTL is published, the CSPM will be updated as
follows:
- An amended rule will be inserted and the
previous version will be moved to the OAC Archive section of the eManuals.
- A no change rule will continue with the same
effective date.
- A revised form will be replaced with the amended
form.
The rules and forms in the CSPM can be accessed at:
http://emanuals.odjfs.state.oh.us/emanuals.
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.