(A)An obligor is
subject to federal income tax refund offset when the following conditions have
been met:
(1)The federal
income tax refund offset submission criteria hashave been met;
(2)The federal
office of child support enforcement (OCSE) has certified that the obligor is
eligible for federal income tax refund offset; and
(3)The internal
revenue service has notified the bureau of fiscal service (BFS) that the
obligor will receive a federal income tax refund.
(B)BFS will
satisfy submitted debts in the following priority:
(1)Federal tax
debts;
(2)Assigned and
unassigned child support debts;
(3)Other federal
debts; and
(4)State tax
debts.
(C)The federal
income tax refund offset process.
(1)BFS sends an
offset notice to the obligor after FMS has processed the offset but before the
office of child support (OCS) within the Ohio department of job and family
services has been notified of the offset. BFS will also send a notice to a
joint federal taxpayer who filed taxes jointly with the obligor, advising the
joint federal taxpayer of the steps required to protect the share of the tax
refund that may be payable to the joint federal taxpayer.
(2)When the
obligor cannot be located, the federal tax refund offset will be reversed by
BFS.
(3)BFS notifies
OCSE on a weekly basis of offsets and adjustments that occur.
(4)OCSE issues to
OCS the reports that include obligors for whom offsets and adjustments have
occurred and the amounts of those offsets and adjustments. These reports are
described in paragraph (C)(1) of rule 5101:12-50-32.8 of the Administrative
Code.
(5)BFS sends the
offset amounts to the Ohio office of the treasurer.
(6)The Ohio office
of the treasurer notifies the office of fiscal and monitoring services (OFMS)
within the Ohio department of job and family services of receipt of the offset
amounts.
(7)OFMS then
transfers the offset amounts, together with the amount of any fees and
adjustments to cover one hundred per cent of the offset amount, to the Ohio
child support payment central (CSPC) for disbursement.
(8)CSPC processes
the offset amount received to the appropriate order in the support enforcement
tracking system (SETS).
(D)Offset amounts
shall be considered collections in the month in which they are received and
applied to any arrears of the obligor that met the offset criteria.
(E)When a state
has CSENet collection (COL) transaction capability with Ohio, the COL P CITAX
transaction will be automatically sent to the state by SETS whenever an offset
collection is received.
(F)If the state
does not have CSENet COL transaction capability with Ohio, or the child support
enforcement agency (CSEA) determines that the transaction was not sent, the
CSEA shall send the OMB 0970-0085, "Transmittal #3 - Request for
Assistance/Discovery," to any other state that is involved in the
enforcement of the intergovernmental case no later than three business days
from the receipt of an offset amount in an intergovernmental case. The OMB
0970-0085 notifies the other state of the receipt of the offset amount.
Effective: 6/1/2021
Five Year Review (FYR) Dates: 2/3/2021 and 02/01/2026
Certification: CERTIFIED ELECTRONICALLY
Date: 04/12/2021
Promulgated Under: 119.03
Statutory Authority: 3123.81, 3125.25
Rule Amplifies: 3123.81, 3125.03, 3125.25
Prior Effective Dates: 11/09/1981, 06/10/1982 (Emer.),
09/13/1982, 05/01/1986 (Emer.), 07/20/1986, 11/01/1986, 12/20/1988, 03/18/1989,
08/09/1990, 04/01/1991, 11/01/1991, 07/01/1992, 02/11/1993, 09/01/1994, 11/01/1994,
01/01/1996, 08/01/1998, 05/01/2001, 04/11/2003, 07/01/2006, 09/01/2011,
01/01/2016