CSPMTL 171 (Five Year Rule Review - Federal Tax Offset Rules)
Child Support Program Manual Transmittal Letter No. 171
April 14, 2021
TO: All Child Support Program Manual Holders
FROM: Matt Damschroder, Interim Director
SUBJECT: Five Year Rule Review - Federal Tax Offset Rules

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.