CSPMTL 105 (Five Year Rule Review - Federal Tax Offset Rules)
Child Support Program Manual Transmittal Letter No. 105
December 2, 2015
TO: All Child Support Program Manual Holders
FROM: Cynthia C. Dungey, Director
SUBJECT: Five Year Rule Review - Federal Tax Offset Rules

The Office of Child Support (OCS) has proposed the following rules as "no change". 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. The effective date of the "no change" rules will remain the same as the existing rules.

Rule

Rule Title

Effective Date

5101:12‑50‑32.1

Submission criteria

9/1/2011
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.

5101:12‑50‑32.3

Adding, updating, and deleting obligors from the Ohio tax offset file7/1/2006
This rule describes the requirements for adding, updating, and deleting obligors from the federal tax offset file submittal by Ohio to 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 submissions9/1/2011
This rule describes the procedure a child support enforcement agency (CSEA) is required to follow when a federal tax offset submission is rejected by 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.

5101:12‑50‑32.8

Federal income tax refund offset reports9/1/2011
This rule describes the federal income tax refund offset collections reports that are provided to the CSEA for appropriate action(s).
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 refund9/1/2011
This rule describes the process in which federal tax refund offset collections from a joint tax returns are disbursed.

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 amended the following rules:

Amended RuleAmended Rule TitlePrior Effective Date of RuleEffective Date of Amendment
5101:12‑50‑30Federal offset program7/1/20061/1/2016
This rule lists the programs that are part of the federal tax offset program. Changes to the rule include: updated the revision dates of the federal act and the U.S. Code.
This rule is authorized by ORC section 3125.25; and amplifies ORC sections 3125.03 and 3125.25.
5101:12‑50‑32Federal income tax refund offset program9/1/20111/1/2016
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. Changes to this rule include: replaced the term "financial management service" with "bureau of fiscal service" as the federal office has changed the name.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
5101:12‑50‑32.2The federal match process and pre-offset notice7/1/20061/1/2016
This rule describes the federal tax offset match process and the pre-offset notice procedure. Changes to this rule include: replaced the term "financial management service" with "bureau of fiscal service" as the federal office has changed the name.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
5101:12‑50‑32.5Administrative offset review of federal income tax refund offset program submittals9/1/20111/1/2016
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: revised the language in paragraph (C) for clarity.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
5101:12‑50‑32.6The federal income tax refund offset process9/1/20111/1/2016
This rule describes the process used to offset a federal income tax refund. Changes to this rule include: replaced the term "financial management service" with "bureau of fiscal service" as the federal office has changed the name; revised the language in paragraph (B) for clarity; and corrected the name of "Office of Fiscal and Monitoring Services."
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
5101:12‑50‑32.7Service fee9/1/20111/1/2016
This rule describes the fees that are charged by the federal Bureau of Fiscal Service for each federal tax offset processed. Changes to this rule include: replaced the term "financial management service" with "bureau of fiscal service" as the federal office has changed the name.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
5101:12‑50‑32.9Federal adjustments, state payments, and recovery of disbursed federal tax offset collections10/1/20101/1/2016
This rule describes the processes used to rectify an invalid federal tax offset. Changes to this rule include: corrected the title of the JFS   07017.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
5101:12‑50‑99Chapter 5101:12-50 forms - enforcement of the support order2/1/20141/1/2016
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: revised the effective date of the JFS 01850, and JFS 07544; and corrected the title of the JFS 07017.
This rule is authorized by ORC section 3125.25; and amplifies ORC sections 3125.03 and 3125.25.

OCS has revised the following forms:

Revised FormRevised Form TitlePrior Effective Date of FormEffective Date of Revision
JFS 01850Notice of Scheduled Income Tax Refund Offset Review7/20081/2016
This form is issued by the CSEA to the obligor scheduling an administrative tax offset hearing. The form provides the date, time and location of the hearing. The form is being revised to add the "Ohio Department of Job and Family Services" to be compliant with IPP 4301.
JFS 07544Administrative Review for Income Tax Refund Offset Review Results7/20081/2016
This form is issued by the CSEA to the obligor advising of the administrative tax offset review results.
The form is being revised to add the "Ohio Department of Job and Family Services" to be compliant with IPP 4301.

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.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.