This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and
universities.
| Rule |
Rule 5101:12-50-10 | Income withholding or income deduction.
Effective:
January 1, 2024
(A) This rule and its supplemental rules
describe the requirements for a child support enforcement agency (CSEA) to
implement income withholding or income deduction. (B) The following definitions apply to
this rule and other rules in Chapters 5101:12-50 and 5101:12-55 of the
Administrative Code: (1) "Income"
means, pursuant to section 3121.01 of the Revised Code, any form of monetary
payment, including personal earnings; workers' compensation payments;
unemployment compensation benefits to the extent permitted by, and in
accordance with, sections 3121.07 and 4141.284 of the Revised Code, and federal
law governing the Ohio department of job and family services; pensions;
annuities; allowances; private or governmental retirement benefits; disability
or sick pay; insurance proceeds; lottery prize awards; federal, state, or local
government benefits to the extent that the benefits can be withheld or deducted
under the law governing the benefits; any form of trust fund or endowment; lump
sum payments, including a one-time pay supplement of one hundred fifty dollars
or more paid under section 124.183 of the Revised Code; and any other payment
in money. (2) "Financial
institution" means a bank, savings and loan association, or credit union,
or a regulated investment company or mutual fund. (3) "Payor"
means, pursuant to section 3121.01 of the Revised Code, any person or entity
that pays or distributes income to an obligor, including an obligor if the
obligor is self-employed; an employer; an employer paying an obligor's
workers' compensation benefits; the public employees retirement board; the
governing entity of a municipal retirement system; the board of trustees of the
Ohio police and fire pension fund; the state teachers retirement board; the
school employees retirement board; the state highway patrol retirement board; a
provider, as defined in section 3305.01 of the Revised Code; the bureau of
workers' compensation; or any other person or entity other than the Ohio
department of job and family services with respect to unemployment compensation
benefits paid pursuant to Chapter 4141. of the Revised Code. (4) "Personal
earnings" means compensation paid or payable for personal services,
however denominated, and includes wages, salary, commissions, bonuses, draws
against commissions, profit sharing, vacation pay, or any other
compensation. (5) "Protected
benefit" means the certain federal benefit payments which are exempt from
garnishment from a financial institution account. This includes: (a) Social security administration benefit payments protected
under 42 U.S.C. 407 (10/21/1998) and 42 U.S.C. 1383(d)(1)
(11/2/2015); (b) Veterans affairs benefit payments protected under 38 U.S.C.
5301(a) (12/16/2003); (c) Railroad retirement board benefit payments protected under 45
U.S.C. 231m(a) (12/29/1995) and 45 U.S.C. 352(e) (1/2/2013); and (d) Office of personnel management benefit payments protected
under 5 U.S.C. 8346 and 5 U.S.C. 8470 (10/13/1978). (6) "Willfully" means an action
taken voluntarily and intentionally with a specific intent to take an action or
fail to take an action. (C) The CSEA shall use the JFS 04047,
"Income Withholding for Support" (effective or revised effective date
as identified in rule 5101:12-50-99 of the Administrative Code), to implement
income withholding to collect current support and arrears from a
payor. (D) The CSEA shall use the JFS 04017,
"Notice to Deduct Funds for Child and Spousal Support" (effective or
revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code), to deduct funds from an account in a financial
institution. (E) The responsibilities of a payor or financial institution in
receipt of a JFS 04047 or JFS 04017 can be found in Chapter 3121. of the
Revised Code. (F) When a payor or financial institution fails to comply with
any requirement of a JFS 04047 or JFS 04017 issued by a CSEA, the CSEA shall
bring an action under section 3121.371 of the Revised Code requesting the court
to order the payor or financial institution to comply with the JFS 04047 or JFS
04017. If the payor or financial institution fails to comply with the
court's order, such failure is contempt of court.
Last updated January 2, 2024 at 9:29 AM
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Rule 5101:12-50-10.1 | Income that may be withheld or deducted.
Effective:
October 15, 2018
(A) Sources of income that are subject to
withholding or deduction include but are not limited to: (1) Income from a
payor; (2) Funds on deposit in
any demand account, checking or negotiable withdrawal order account, savings
account, time deposit account, or the cash portion of a money market mutual
fund account; (3) Income or benefits
from federal agencies, including military branches and social security
disability or retirement benefits; (4) Benefits paid by the
department of veterans affairs if such payment is remuneration for employment;
and (5) Payments described in
5 C.F.R. 581.103 (revised 3/26/1998). (B) Sources of income that are not
subject to withholding or deduction include but are not limited
to: (1) Not withstanding any other provision
of law, monetary benefits paid by the department of veterans affairs that are
generally based on the veteran's disability, war-time service, or
disability from service-connected injury or disease; (2) Means-tested income or benefits
including, but not limited to, supplemental security income benefits;
(3) Payments described in
5 C.F.R. 581.104 (revised 3/26/1998); and (4) Funds in an account
with a financial institution that represent a protected benefit.
Last updated December 4, 2023 at 8:39 AM
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Rule 5101:12-50-10.2 | CSEA's responsibility for income withholding and income deduction.
Effective:
January 1, 2024
(A) When the child support enforcement
agency (CSEA) determines that the obligor is receiving income from a payor, the
CSEA shall issue a JFS 04047, "Income Withholding for Support"
(effective or revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code), within fifteen days of: (1) Issuing or modifying
an administrative support order; (2) Receiving notice of a
change in the obligor's source of income or the CSEA otherwise determining
that there has been a change in the source of the obligor's
income; (3) Determining that a
modified JFS 04047 is required as the result of an investigation concerning the
termination of a support order; or (4) Locating an obligor
following the issuance or modification of the support order. (B) When the CSEA determines that the
obligor has funds on deposit in a financial institution, the CSEA shall conduct
an investigation to determine whether any amount of funds in the account
represent a protected benefit, as described in rule 5101:12-50-10 of the
Administrative Code. (1) The investigation
shall: (a) Identify whether the obligor is receiving or has received
income from a protected benefit; (b) Include, but is not limited to, research in the support
enforcement tracking system (SETS) and the state verification exchange
system/defense manpower data center (SVES/DMDC); and (c) Be documented in the case record. (2) When the CSEA
determines that any of the funds in the account are from a protected benefit
source, the CSEA shall not issue the JFS 04017, "Notice to Deduct Funds
for Child and Spousal Support" (effective or revised effective date as
identified in rule 5101:12-50-99 of the Administrative Code). (3) When the CSEA
determines that the funds in the account are not from a protected benefit
source, the CSEA may issue the JFS 04017. (C) The CSEA shall return to the obligor
any funds deducted from the account that are later identified as funds from a
protected benefit source, within two business days of the CSEAs determination.
The CSEA shall issue a refund from the administrative fund described in rule
5101:9-6-83 of the Administrative Code, including any bank fees charged to the
obligor when the withdrawal resulted in the account having insufficient
funds. (D) When a CSEA issues a JFS 04047 to a payor or a JFS 04017 to a
financial institution, the CSEA shall simultaneously issue a copy of the JFS
04047 or the JFS 04017 and the JFS 04048, "Addendum to a Withholding
Order" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code) to the obligor. (E) To the extent possible, the CSEA shall issue a sufficient
number of JFS 04047s and JFS 04017s to provide that the aggregate amount
withheld or deducted satisfies the amount ordered for support plus any arrears
that may be owed by the obligor under any prior orders that pertain to the same
child and obligee. (F) The CSEA may but is not required to supplement the JFS 04047
or JFS 04017 and JFS 04048 with additional notices or court orders as long as
the time requirements of paragraphs (A) and (B) of this rule are met and no
additional court hearings are required.
Last updated January 2, 2024 at 9:28 AM
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Rule 5101:12-50-10.8 | Withholding from unemployment compensation benefits initiated by a child support enforcement agency.
Effective:
January 1, 2024
(A) This rule describes the requirements
for withholding from unemployment compensation benefits received by an
obligor. (B) A child support enforcement agency
(CSEA) with administrative responsibility for the IV-D case shall send a JFS
04047, "Income Withholding for Support" (effective or revised
effective date as identified in rule 5101:12-50-99 of the Administrative Code),
to the Ohio department of job and family services (ODJFS), office of
unemployment insurance operations (OUIO) when: (1) In accordance with
section 3121.07 of the Revised Code, the CSEA completes the required
investigation and determines that the obligor is receiving unemployment
compensation benefits; or (2) In accordance with
section 4141.284 of the Revised Code, the CSEA is notified by the director of
ODJFS that an individual who owes support is receiving unemployment
compensation benefits. (C) The following conditions apply to the
withholding of unemployment compensation benefits as described in this
rule: (1) The CSEA with
administrative responsibility for the case may only send a JFS 04047 to OUIO if
the case is an open, active IV-D case; (2) The CSEA may not
impose the processing charge pursuant to section 3119.27 of the Revised Code
with respect to any amounts withheld or deducted from unemployment compensation
benefits pursuant to this rule; and (3) In accordance with
division (B)(2) of section 3121.07 of the Revised Code, the amount of
unemployment compensation benefits that may be withheld with respect to a week
of unemployment benefits shall not exceed fifty per cent of the
individual's weekly benefit amount as determined by the director of
ODJFS. (D) The CSEA shall send a JFS 04043,
"Notice to Payor/Office of Unemployment Compensation/Financial Institution
to Terminate the Withholding from Obligor's Income/Assets" (effective
or revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code), to OUIO whenever a support order is terminated as
described in rule 5101:12-60-50 of the Administrative Code or in any other case
when termination of withholding is appropriate. Upon receipt of the JFS 04043,
OUIO shall immediately terminate the withholding of unemployment compensation
benefits.
Last updated January 2, 2024 at 9:29 AM
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Rule 5101:12-50-12 | Lump sum payments.
Effective:
February 11, 2019
(A) 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. (B) The following definitions are
applicable to this rule: (1) "Cash out of
vacation pay" means income disbursed to an employee in lieu of actual
vacation or leave taken. When a payor notifies a CSEA of a lump sum payment
that is for a cash out of vacation pay, the CSEA shall proceed in accordance
with this rule. (2) "Lump sum
payment" means a supplemental payment that an obligor is receiving or is
eligible to receive from a payor who has received an income withholding notice
regarding the obligor. (3) "Obligor"
has the same meaning as in rule 5101:12-10-30 of the Administrative Code.
(4) "Payor" has
the same meaning as in rule 5101:12-50-10 of the Administrative Code.
(C) In accordance with division (A)(11)
of section 3121.037 of the Revised Code, a payor is required to do all of the
following: (1) Notify the CSEA of
any lump sum payment of any kind of one hundred fifty dollars or more that is
to be made to an obligor for whom the payor has received an income withholding
notice regarding the obligor. The payor must notify the CSEA of the lump sum
payment: (a) No later than forty-five days before the lump sum payment is
to be made; or (b) On the date that the payor determines the lump sum payment is
due the obligor when that date is less than forty-five days before the payment
is to be made. (2) Hold the lump sum
payment for thirty days after the date on which the lump sum payment would
otherwise have been paid to the obligor. (3) Upon receipt of an
order from the court or CSEA that issued the support order, pay all or a
specified amount of the lump sum payment to the child support payment central
(CSPC) within the office of child support. (a) If the lump sum payment is earnings as defined in section
302(a) of the "Consumer Credit Protection Act," (CCPA), 15 U.S.C.
1672(a)(5/1968), the sum of the amount to be withheld and any fee withheld by
the payor as a charge for its services may not exceed the maximum amounts
permitted under section 303(b) of the CCPA, 15 U.S.C.
1673(b)(11/1978). (b) If the lump sum payment is other than earnings, the amount to
be withheld is not subject to these limits. (D) The CSEA shall, upon notification by
a payor that a lump sum payment of one hundred fifty dollars or more is to be
made to the obligor, determine whether the obligor has any arrears or is in
default under the support order. When an obligor had no existing arrears before
the issuance of an income withholding or deduction notice and collections are
received as a result of the income withholding or deduction notice in the
amount required, the CSEA shall not consider the obligor as having arrears for
the purpose of lump sum attachment when periodic temporary arrears are created
due to a discrepancy between the payment schedule and the monthly
obligation. (1) When the CSEA
determines that the obligor is not in default or has no arrears, the CSEA shall
issue the JFS 07726, "Administrative Order for Release or Transmittal of
Lump Sum Payment" (effective or revised effective date as identified in
rule 5101:12-50-99 of the Administrative Code) or JFS 07727,
"Administrative Order For Release Of Lump Sum Payment" (effective or
revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code) requiring the immediate release of the full amount of the
lump sum payment to the obligor. (2) When the CSEA
determines that the obligor has arrears or is in default, the CSEA shall issue
the JFS 07726 to the payor and issue a copy of the JFS 07726 to the obligor.
The CSEA shall require the payor to transmit the least of: (a) The total arrears; (b) The amounts allowed by section 303(b) of the CCPA, 15
U.S.C. 1673(b), if applicable; or (c) The amounts allowed by applicable state or tribal
law. (E) Should the CSEA receive a notice from
a payor that a lump sum payment of less than one hundred fifty dollars is to be
paid to an obligor who is subject to a court or administrative child support
order, the CSEA may take action pursuant to paragraph (D) of this
rule. The CSEA shall document in its handbook of
internal procedures when the CSEA will use the optional enforcement technique
pertaining to lump sum payments of less than one hundred fifty dollars. (F) In accordance with section 3121.0311
of the Revised Code, for workers' compensation claims pending or filed on
or after June 30, 2006, the administrator of the bureau of workers'
compensation or a self-insuring employer is responsible for the deduction of
attorney's fees and necessary expenses before notifying the CSEA of the
lump sum. The administrator of the bureau or self-insuring
employer is not required to notify the CSEA of the lump sum when, following the
deduction of attorney's fees and necessary expenses, the balance is less
than one hundred fifty dollars.
Last updated October 12, 2023 at 11:01 AM
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Rule 5101:12-50-15 | Cash bonds.
Effective:
January 1, 2008
(A) When a child support enforcement agency (CSEA) determines that no income withholding or income deduction notice is appropriate, it may request that the court issue an order requiring the obligor to enter into a cash bond. (B) A CSEA may not issue an administrative order requiring the obligor to enter into a cash bond.
Last updated October 12, 2023 at 11:02 AM
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Rule 5101:12-50-17 | Seek work orders.
Effective:
March 28, 2019
(A) The child support enforcement agency
(CSEA) with administrative responsibility may request that the court issue an
order requiring an obligor under a court support order to seek employment or
engage in work activities under the Ohio works first (OWF) program when the
CSEA determines that the obligor under a court support order is unemployed, has
no income, and does not have an account at any financial
institution. (B) When the obligor under an
administrative child support order is unemployed but able to engage in
employment and has no income and no account at any financial institution, the
CSEA with administrative responsibility shall issue an administrative order for
the obligor to seek employment or engage in work activities under the OWF
program. The CSEA shall: (1) Include in the
administrative seek work order a requirement that the obligor notify the CSEA
immediately upon obtaining employment, any income, or ownership of any asset
with a value of over five hundred dollars. (2) Issue the
administrative seek work order whether or not the obligor is a recipient of OWF
benefits. When the obligor is a recipient of OWF benefits
and has signed a self-sufficiency contract pursuant to section 5107.14 of the
Revised Code, the administrative seek work order shall contain the same work
activity requirements as the signed self-sufficiency contract. (3) Request that the
court issue an order in accordance with paragraph (A) of this rule when an
obligor fails to comply with an administrative seek work order. (C) When the court or the CSEA issues a
seek work order to the obligor, the court or CSEA shall include in the order
the requirement that the obligor register with "OhioMeansJobs"
pursuant to section 3121.03 of the Revised Code. (D) When the court or CSEA has issued a
minimum child support obligation in accordance with section 3119.06 of the
Revised Code, the CSEA shall not enforce the obligation of the obligor to pay
the amount of support due under a support order while the obligor is receiving
means-tested public assistance, as described in division (C)(12)(a) of section
3119.01 of the Revised Code, and is complying with any seek work orders issued
pursuant to section 3121.03 of the Revised Code.
Last updated October 12, 2023 at 11:02 AM
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Rule 5101:12-50-19 | Investigation of obligor's source of income or status of account.
Effective:
August 1, 2023
(A) In accordance with section 3121.14 of
the Revised Code, the child support enforcement agency (CSEA) with
administrative responsibility shall conduct an investigation of the
obligor's employment and resources when the CSEA receives notification or
becomes aware of a change in the obligor's source of income or status of
accounts in a financial institution. (B) The CSEA, in conducting the
investigation, shall determine the following information: (1) The obligor's
address and social security number; and (2) The obligor's
employment status, income source, or assets; or (3) Any other information
necessary to enable the CSEA or the court to issue an income withholding or
deduction notice or order or a seek work order or the court to issue a cash
bond. (C) When the investigation warrants
issuance of a new JFS 04047, "Income Withholding for Support"
(effective or revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code) or a JFS 04017, "Notice to Deduct Funds for Child and
Spousal Support" (effective or revised effective date as identified in
rule 5101:12-50-99 of the Administrative Code), the CSEA shall, within fifteen
days after the obligor is located, issue one or more new notices or
orders. (D) When the CSEA or court had previously
issued one or more JFS 04047s, JFS 04017s, seek work orders, or the court had
previously issued a cash bond and the CSEA determines that any JFS 04047 or JFS
04017 is no longer appropriate due to a change in the obligor's source of
income or status of accounts, the CSEA shall immediately take action to cancel
or have cancelled any previously issued JFS 04047 or JFS 04017. The CSEA shall
send written notice of the cancellation by regular mail to the person who was
required to comply with the JFS 04047, JFS 04017, or order.
Last updated August 1, 2023 at 8:29 AM
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Rule 5101:12-50-20 | State income tax refund offset program.
Effective:
November 1, 2024
(A) This rule and its supplemental rules
describe the process to submit overdue support or overpaid child support to the
Ohio department of taxation (ODT) for state income tax refund
offset. (B) The following definitions are
applicable to this rule and its supplemental rules: (1) "Debt"
means overdue support or overpaid child support. (2) "Debtor"
means an individual who owes overdue support or has received overpaid child
support. (3) "Eligible
debt" means overdue support or overpaid child support that meets the
submittal criteria detailed in rule 5101:12-50-20.2 or 5101:12-50-20.3 of the
Administrative Code. (4) "Overdue
support" means the accrued, unpaid amount of: (a) Child support; (b) Spousal support; and (c) Medical support, as defined in rule 5101:12-47-01 of the
Administrative Code, if a specific dollar amount for medical support is
included in the child support order. (5) "Overpaid child
support" means the amount paid to an obligee under a child support order
prior to termination of the child support order that exceeds the amount needed
to be paid under the child support order, has not been impounded under section
3119.90 or 3119.92 of the Revised Code, and has not been repaid to the obligor
under the child support order. (6) "State income
tax refund offset" means intercepting a refund of paid state income tax to
apply to an eligible debt. (C) The office of child support will
identify and submit eligible debts to ODT for state income tax refund offset at
least annually. (D) The office of child support will
withdraw a debt submitted for state income tax refund offset when: (1) The debt is no longer
considered an eligible debt; or (2) The child support
enforcement agency (CSEA) has requested the debt be deleted. (E) Each CSEA will designate one person
to be the offset coordinator to facilitate the offset process.
Last updated November 1, 2024 at 8:04 AM
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Rule 5101:12-50-20.1 | Pre-offset notice and income tax refund offset review.
Effective:
February 11, 2019
(A) Pre-offset notice. The office of child support will issue one of the
following pre-offset notices to the debtor's last known address before
submitting an eligible debt to the Ohio department of taxation (ODT) for state
income tax refund offset: (1) The JFS 01834,
"Notice of Ohio Income Tax Refund Offset for Child Support
Overpayment" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code), to a debtor who has received
overpaid child support; or (2) The JFS 01835,
"Notice of Ohio Income Tax Refund Offset for Overdue Support"
(effective or revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code), to a debtor who owes overdue support. (B) Income tax refund offset
review. (1) The debtor or the
debtor's representative may request an income tax refund offset review to
contest any of the following: (a) Whether the person to whom the notice was issued is the
debtor; (b) The amount of the debt owed; or (c) Whether the submittal for state income tax refund offset may
be appropriate. (2) The debtor or
debtor's representative must request the administrative review within
thirty days from the date on the JFS 01834 or JFS 01835, by completing and
returning the last page of the JFS 01834 or JFS 01835 to the child support
enforcement agency (CSEA) with administrative responsibility for the support
order that is being contested. Within ten days of receipt of the request for
an income tax refund offset review, the CSEA shall issue to the debtor or the
debtor's representative: (a) The JFS 01850, "Notice of Scheduled Income Tax Refund
Offset Review" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code), when the debtor or the debtor's
representative is contesting any of the items listed in paragraph (B)(1) of
this rule. When the CSEA issued a JFS 01835 to the debtor, the CSEA shall issue
a JFS 01850 to the obligee when the case is non-Ohio works first or medicaid
only. (b) The JFS 01851, "Notice of Denial of Request for Income
Tax Refund Offset Review" (effective or revised effective date as
identified in rule 5101:12-50-99 of the Administrative Code), when the debtor
or the debtor's representative requests an income tax refund offset review
but is not contesting any of the items listed in paragraph (B)(1) of this
rule. (3) The CSEA shall
complete a scheduled income tax refund offset review within thirty days of the
request for an income tax refund offset review. (a) The CSEA shall assign the income tax refund offset review to
a CSEA staff member with both knowledge of the case and authority to update the
case record. (b) The CSEA staff member shall examine any proof the debtor or
the debtor's representative presents to substantiate the debtor's
claim that the information on the JFS 01834 or JFS 01835 is
incorrect. (4) The debtor or the
debtor's representative may ask the CSEA to reschedule the income tax
refund offset review when there are circumstances that reasonably prevent
attendance. The request must be received by the CSEA no later than the day
before the scheduled income tax refund offset review. (a) The CSEA shall approve the request to reschedule the income
tax refund offset review when the request is timely and the circumstances would
reasonably prevent attendance by the debtor or the debtor's
representative. When the CSEA approves the request to
reschedule the income tax refund offset review, the CSEA shall issue a JFS
01853, "Notice Regarding Request to Reschedule Income Tax Refund Offset
Review" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code), to the debtor or the debtor's
representative and, to the other party if the other party was issued a JFS
01850, at least five days prior to the date of the rescheduled income tax
refund offset review. (b) The CSEA may deny the request to reschedule the income tax
refund offset review when: (i) The request is not
timely; or (ii) The circumstances
would not reasonably prevent attendance by the debtor or the debtor's
representative. When the CSEA denies the request to
reschedule the income tax refund offset review, the CSEA shall issue the JFS
01853 within ten days to notify the debtor that the income tax refund offset
review will not be rescheduled. (c) The CSEA may deny a second request to reschedule the income
tax refund offset review from the same individual. (5) Within ten days of
the date the CSEA completes the administrative review for income tax refund
offset, the CSEA shall issue the result of the administrative review to the
debtor and to the other party. The CSEA's decision is final and
enforceable.
Last updated October 7, 2024 at 9:26 AM
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Rule 5101:12-50-20.2 | Overdue support.
Effective:
February 11, 2019
(A) Overdue support is eligible for state
income tax refund offset submittal when: (1) The obligor maintains
an arrearage in the payment of support for three months; (2) The amount of the
total arrears during each of the three months is at least one hundred fifty
dollars; and (3) The office of child
support (OCS) has issued a JFS 01835, "Notice of Ohio Income Tax Refund
Offset for Overdue Support" (effective or revised effective date as
identified in rule 5101:12-50-99 of the Administrative Code), to the
debtor. (B) A debtor or the debtor's spouse
who has filed for bankruptcy protection on or after October 17, 2005, is
eligible to be submitted for state income tax refund offset in accordance with
this rule. A debtor or the debtor's spouse who filed for bankruptcy
protection prior to that date is not eligible to be submitted for state income
tax refund offset unless the bankruptcy has been discharged or other relief
from bankruptcy protection has been secured by the child support enforcement
agency (CSEA). (C) The CSEA shall review a request to
initiate a state income tax refund offset that is received from another state.
Until the process is fully automated, the CSEA shall submit the request to OCS
within five business days of receipt of the request. OCS will submit requests
meeting the Ohio department of taxation (ODT) eligibility requirements for
offset.
Last updated October 7, 2024 at 9:26 AM
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Rule 5101:12-50-20.3 | Overpaid child support.
Effective:
February 11, 2019
(A) Overpaid child support is eligible
for state income tax refund offset submittal when: (1) All current child
support orders pertaining to this obligor and obligee and their children in
common have been terminated by a court or administrative order; (2) A court or
administrative order has established: (a) That the obligee has received a child support overpayment;
and (b) The amount of the child support overpayment; (3) The overpaid child
support balance is not less than one hundred fifty dollars; (4) The obligor has
submitted a JFS 01854 "Request for Collection of a Child Support
Overpayment" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code), to the child support enforcement
agency (CSEA) for collection of the child support overpayment; and (5) The office of child
support (OCS) has issued a JFS 01834 "Notice of Ohio Income Tax Refund
Offset for Child Support Overpayment" (effective or revised effective date
as identified in rule 5101:12-50-99 of the Administrative Code), to the
debtor. (B) Within five days of receiving a JFS
01854, the CSEA shall determine whether the overpaid child support is eligible
for state income tax refund offset submittal. (C) Until the process is fully automated,
the CSEA shall submit the completed JFS 01854 to OCS within five business days
of determining that the child support overpayment is eligible for state income
tax refund offset submittal. (D) Within fifteen days of determining
that the request for state income tax refund offset is not eligible for state
income tax refund offset submittal, the CSEA shall issue the JFS 01852
"Decision on Request for Collection of Child Support Overpayment"
(effective or revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code), to the obligor. (E) The debtor or the debtor's
spouse who has filed for bankruptcy protection is not eligible to be submitted
for state income tax refund offset unless the bankruptcy has been discharged or
other relief from bankruptcy protection has been secured by the child support
enforcement agency (CSEA).
Last updated October 7, 2024 at 9:26 AM
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Rule 5101:12-50-30 | Federal offset program.
Effective:
January 1, 2016
(A) The federal offset program includes the following: (1) Federal income tax refund program, as established by the Child Support Amendments of 1984, Pub. L. No. 113-183, 128 Stat. 1944, 42 U.S.C. 664, September 29, 2014; (2) Financial institution data match program, as established by the Child Support Performance and Incentive Act of 1998, Pub L. No. 113-183, 128 Stat. 1944, 42 U.S.C. 666, September 29, 2014; and (3) Passport denial program, as established by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 113-183, 128 Stat. 1943, 42 U.S.C. 652, September 29, 2014. (B) The federal office of child support enforcement matches obligor data contained in the federal tax offset file submitted by Ohio to obligor data from the internal revenue service, data submitted by financial institutions participating in the financial institution data match program, and passport data maintained by the United States department of state. Details regarding the processes involved in these programs are contained in rules 5101:12-50-32 to 5101:12-50-32.10 and 5101:12-50-34 of the Administrative Code.
Last updated October 12, 2023 at 11:02 AM
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Rule 5101:12-50-32 | Federal income tax refund offset program.
Effective:
January 1, 2016
(A) This rule and its supplemental rules describe the process of collecting child support arrears through the federal income tax refund offset program. (B) The following terms and definitions apply to this rule and its supplemental rules: (1) "Adjustment" means a reduction that is made to the amount of a federal income tax refund offset that has been previously disbursed to a state by the bureau of fiscal service. (2) "Bureau of fiscal service" (BFS) is the service operated by the United States department of treasury for the purpose of processing payments on behalf of the federal government. (3) "Injured spouse" is a non-obligated individual who files a joint federal income tax return with an obligor. (4) "Injured spouse claim" means a claim filed by the injured spouse with the internal revenue service (IRS) for the purpose of recovering that portion of the joint income tax refund to which the injured spouse is entitled. (5) "Intergovernmental case" has the same meaning as in rule 5101:12-70-05 of the Administrative Code. (6) "Invalid offset" means a completed federal income tax refund offset that the IV-D agency is not entitled to receive. (7) "State payment" means a refund made to an obligor based on a federal income tax refund offset to rectify an invalid offset or other circumstance.
Last updated October 12, 2023 at 11:02 AM
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Rule 5101:12-50-32.1 | Submission criteria.
Effective:
September 1, 2011
(A) This rule describes the criteria used to submit an obligor in a IV-D case for federal income tax refund offset using the Ohio tax offset file. Every obligor in a IV-D case who meets the submission criteria shall be submitted for federal income tax refund offset. The consent of an obligee is not necessary prior to submission. The obligee may not choose whether an obligor is submitted for federal income tax refund offset as long as the case remains a IV-D case. (B) When the obligor has more than one order with assigned arrears, the obligor's assigned arrears are aggregated to determine whether the obligor meets the assigned arrears submission threshold. When the obligor has more than one order with unassigned arrears, the obligor's unassigned arrears are aggregated to determine whether the obligor meets the unassigned arrears submission threshold. The assigned arrears and unassigned arrears are listed separately on the tax offset file. (C) An obligor shall be submitted when the following criteria are met: (1) The obligor's case is a IV-D case; (2) The obligor's arrears are for: (a) Child support; (b) Spousal support, if it is included as part of child support order; or (c) Medical support, if a specific dollar amount of medical support is included in the order. (3) The obligor's arrears are: (a) Assigned arrears as described in rule 5101:12-80-10 of the Administrative Code and: (i) The arrears are equal to or greater than one hundred fifty dollars; (ii) The arrears have been delinquent for thirty days or more; and (iii) The arrears may be submitted regardless of the age of the child. (b) Unassigned arrears as described in rule 5101:12-80-10 of the Administrative Code and: (i) The arrears are equal to or greater than five hundred dollars; (ii) The arrears have been delinquent for thirty days or more; and (iii) The arrears may be submitted regardless of the age of the child. (D) Ohio will submit an obligor in an intergovernmental case for federal income tax refund offset when Ohio is the state that initiated the intergovernmental case. (E) Ohio will submit an obligor who has filed for bankruptcy protection on or after October 17, 2005. An obligor who filed for bankruptcy protection prior to that date will not be submitted unless the bankruptcy has been discharged or other relief from bankruptcy protection has been secured by the child support enforcement agency.
Last updated October 12, 2023 at 11:03 AM
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Rule 5101:12-50-32.2 | The federal match process and pre-offset notice.
Effective:
January 1, 2016
(A) An obligor who meets the submission criteria described in rule 5101:12-50-32.1 of the Administrative Code will be submitted to the federal office of child support enforcement (OCSE) by the office of child support within the Ohio department of job and family services in a tax offset file on a weekly basis. This rule describes the process that occurs after the Ohio tax offset file is transmitted to OCSE. (B) Upon receipt of the Ohio tax offset file, OCSE transmits the file to the federal bureau of fiscal service (BFS). BFS maintains a master database which contains information on taxpayers who owe debts to various governmental agencies, including the Ohio tax offset file. BFS, the social security administration (SSA), and the internal revenue service (IRS) then take the following steps: (1) Information contained in the master database is matched against data maintained by the IRS and SSA in order to verify the name, address, and social security number (SSN) of each obligor submitted; (2) IRS and SSA notify BFS of the name, address, and SSN information that has been verified; (3) BFS compares data received from IRS and SSA against the information for each obligor submitted to OCSE in the Ohio tax offset file; and (4) BFS transmits the verified data to OCSE for the purpose of generating the pre-offset notice described in paragraph (C) of this rule. (C) OCSE sends a pre-offset notice to each obligor whose name, address, and SSN was verified. The pre-offset notice is issued by the OCSE when: (1) An obligor has not previously been submitted for the federal tax offset program and the obligor has not previously received a pre-offset notice; (2) An obligor was previously submitted but was deleted from the Ohio tax offset file because the debt was satisfied but subsequent arrears have accrued. In this case, the obligor may have previously received a pre-offset notice but the arrears were subsequently reduced to zero before beginning to accrue again. A second pre-offset notice will be issued if the previous notice was issued more than three hundred sixty-five days prior to the date of re-submission; or (3) An obligor is added to the Ohio tax offset file. (D) The qualifying submittal is held by OCSE for a minimum of thirty days before it is submitted to BFS in order to allow the pre-offset notice to be sent. No succeeding pre-offset notices are sent. (E) The pre-offset notice advises the obligor of the following: (1) The obligor's right to file a request for an administrative review for the purpose of contesting the arrears; (2) The obligor's right to request an administrative review in either the submitting state or the state where the support order was issued; (3) The procedures and time frames for requesting the administrative review; and (4) That BFS will notify the injured spouse of the steps required to protect the share of the tax refund which may be payable to the injured spouse.
Last updated October 12, 2023 at 11:03 AM
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Rule 5101:12-50-32.3 | Adding, updating, and deleting obligors from the Ohio tax offset file.
(A) This rule describes the process for adding, updating, and deleting obligor information. (B) An Ohio tax offset file is submitted each week to the federal office of child support enforcement (OCSE). The Ohio tax offset file: (1) Includes the name and social security number of any obligor who met the federal income tax refund offset submission criteria during the past week and was not previously submitted or, if previously submitted, had been deleted; (2) Updates information regarding previously submitted obligors; and (3) Deletes obligors who are no longer eligible. (C) An obligor who becomes eligible for federal tax offset is automatically added to the Ohio tax offset file when the submission criteria described in rule 5101:12-50-32.1 of the Administrative Code are met. An obligor who had previously been submitted and subsequently deleted from the Ohio tax offset file shall be resubmitted when: (1) Collections reduce the arrears below the submission threshold and new qualifying arrears subsequently accrue; (2) An update to obligor information results in the arrears being reduced below the submission threshold and new qualifying arrears subsequently accrue; or (3) The arrears were previously submitted, then deleted as described in paragraph (E) of this rule, and are now being resubmitted. (D) The Ohio tax offset file includes updated information for an existing submission when: (1) There is any change in the amount of the arrears; (2) The arrears are modified to zero or to an amount that is below the submission threshold; (3) The child support enforcement agency (CSEA) changes the indicator that excludes the submitted obligor from other federal offset programs such as passport denial; (4) The submission indicator in the Ohio tax offset file changes from assigned to unassigned status or vice versa; or (5) For any other transaction listed in paragraph (F) of this rule. (E) A submission is deleted from the Ohio tax offset file when: (1) The arrears amount is paid below the submission threshold; (2) The CSEA modifies the arrears to an amount that is below the submission threshold; (3) The CSEA completes an administrative review that results in the reduction of arrears below the submission threshold; or (4) A supervisor within the CSEA has approved the deletion of the submission from the Ohio tax offset file. (F) The support enforcement tracking system transmits the following transaction indicators to OCSE: (1) "A" adds a new submission; (2) "B" changes the name of the obligor; (3) "D" deletes an existing submission; (4) "L" changes the local state code for the submitting state; (5) "M" modifies the arrears, which results in an increase or decrease in the amount of arrears; (6) "R" replaces the current "yes" indicator with a "no" indicator, or a "no" indicator with a "yes" indicator, for offset submission or passport denial submission; (7) "S" indicates the accumulated state payment amount; (8) "T" indicates an order has been transferred to the state that issued the order for administrative tax offset review; (9) "Y" resubmits an obligor and includes the obligor's address when the submission was previously been rejected because OCSE could not locate an address for the obligor; and (10) "Z" updates the obligor's address. (G) OCSE processes the transactions in the order indicated in paragraph (F) of this rule. (H) OCSE will use an updated address submitted through a "Y" or "Z" indicator to issue any future pre-offset or offset notices. (1) When an obligor's submission has been rejected by OCSE because OCSE could not locate the obligor's address and the CSEA subsequently obtains a valid obligor address, the CSEA shall use the "Y" indicator to resubmit the obligor and provide the obligor's address. (2) When the CSEA obtains a new valid address for the obligor and chooses to submit the changed address to OCSE, the CSEA shall use the "Z" indicator to submit the new address. Once the CSEA has used a "Y" or "Z" indicator, the CSEA shall submit all future address changes using the appropriate "Y" or "Z" indicator.
Last updated October 12, 2023 at 11:04 AM
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Rule 5101:12-50-32.4 | Rejected submissions.
Effective:
September 1, 2011
(A) For purposes of this rule, "rejected submission" means a rejection by the federal office of child support enforcement (OCSE) of the submission of an obligor for federal income tax refund offset that is included as an addition, deletion, or update in the Ohio tax offset file. (B) OCSE may reject a submission for any reason including, but not limited to, the following: (1) An invalid social security number; (2) The submission already exists on the OCSE tax offset file; (3) The submission is a duplicate submission; (4) The state payment amount is invalid; (5) OCSE cannot locate the record that the submission is intended to modify; (6) The last name of the obligor submitted does not match the last name for that obligor in the OCSE tax offset file; (7) The state payment submission was received but OCSE cannot locate an offset payment for the offset year in question; (8) The submission had previously been deleted; (9) The last name and the social security number (SSN) in the submission do not match; or (10) An SSN is submitted and OCSE provides a different SSN. (C) Rejected submissions appear on two reports. (1) The first report contains two types of rejected submissions. (a) The first type of rejection on the report contains submissions that are rejected by OCSE due to the inability of OCSE to verify an obligor's address for the purpose of issuing a pre-offset notice; and (b) The second type of rejection on the report contains submissions for which the office of child support within the Ohio department of job and family services has included an SSN for an obligor that OCSE has been unable to verify using the process described in rule 5101:12-50-32.2 of the Administrative Code. The report contains different SSNs than the SSN that was submitted by OCS. The different SSNs have been obtained from the social security administration by OCSE. (2) The second report lists submissions resulting from additions, deletions, or updates to the Ohio tax offset list that were rejected by OCSE for any reason not included in the first report. (D) A child support enforcement agency (CSEA) shall review the reports and take the appropriate action necessary to resolve the issue that resulted in the rejection of the submission. The inability of a CSEA to resolve a rejection may have a negative impact on incentives received by the CSEA and may result in: (1) The CSEA failing to receive the offset; (2) The CSEA failing to receive the full amount of the offset; or (3) The CSEA receiving an invalid offset.
Last updated October 12, 2023 at 11:04 AM
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Rule 5101:12-50-32.5 | Administrative offset review of federal income tax refund offset program submittals.
(A) An obligor may contest the federal income tax refund offset
program submittal by requesting an administrative offset review within thirty
days of the date of the preoffset notice. The obligor must submit the request
for the administrative offset review to the child support enforcement agency
(CSEA) that has administrative responsibility for the order. (B) Administrative review procedure when the CSEA receives a
request from an obligor. (1) Within ten days of receipt of the
request for an administrative offset review, the CSEA shall issue a JFS 07650,
"Scheduling Notice for Administrative Review of Income Tax Refund
Offset" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code), to the obligor. The CSEA shall also
issue the JFS 01850 "Notice of Scheduled Income Tax Refund Offset
Review" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code) to the obligee when there are
unassigned arrears. (2) The administrative offset review
shall be limited to: (a) The accuracy of the submitted arrears; (b) Any evidence provided by the obligor or obligee that
increases or decreases the submitted arrears; or (c) The identity of the individual submitted. When the obligor is contesting a joint federal
income tax refund that has not yet been offset, the CSEA shall advise the
obligor that the internal revenue service (IRS) will notify the injured spouse
of the necessary steps that must be taken at the time of the offset. (3) At the conclusion of the
administrative offset review, the CSEA shall do the following: (a) Enter any changes required as a result of the review into the
support enforcement tracking system (SETS). (b) Send a JFS 07544, "Administrative Review for Income Tax
Refund Offset Review Results" (effective or revised effective date as
identified in rule 5101:12-50-99 of the Administrative Code), and a copy of the
complete arrears calculation, if any, to the obligor. The CSEA shall also send
the JFS 07544 and arrears calculation, if any, to the obligee when a JFS 01850
had been issued to the obligee. (4) The administrative offset review
process shall be completed within thirty days of the date of the request for
review. (C) Administrative offset review procedure when the Ohio
interstate central registry (ICR) within the office of child support (OCS)
receives a request from another state. (1) The ICR may receive a request for an
administrative offset review from the state that submitted the offset
when: (a) An obligor in that state requests an administrative offset
review; and (b) The support order was issued by a court or a CSEA in
Ohio. (2) When the ICR receives a request for
administrative review, it shall immediately send the request to the CSEA in the
county with administrative responsibility for the support order. (3) When the CSEA receives the request
for administrative offset review from the ICR, it shall: (a) Complete the review within forty-five days of the date of the
request for review from the submitting state; and (b) Promptly notify the child support agency in the submitting
state of the results of the administrative review. The office of child support enforcement (OCSE)
will report any adjustments received as a result of the administrative review
to the child support agency in the submitting state. (4) CSEA responsibility for the
administrative offset review of an intergovernmental case by a state other than
Ohio. (a) When a CSEA submits an obligor for federal income tax refund
offset based on a support order that was issued by a state other than Ohio, the
obligor may request an administrative offset review in the state with
jurisdiction over the order. (b) When the CSEA receives a request for an administrative offset
review in the state with jurisdiction over the order, it shall send the
following documentation to that state within ten days of the request for the
administrative offset review: (i) A certified copy of the support order and any
modifications; (ii) A certified copy of the payment history or affidavit of the
obligee when: (a) Any of the arrears are unassigned; and (b) No official payment history exists for the case; (iii) When any of the arrears are unassigned, the current address
of the obligee; and (iv) The amount of arrears submitted for offset. (c) At the conclusion of the administrative offset review, the
state that conducted the administrative offset review will notify the obligor
and the state that submitted the obligor of the results of the administrative
offset review. The state that submitted the obligor for offset will notify OCSE
of the results of the review. (d) OCSE or the other state will report any changes made by the
other state as a result of the review to OCS which shall forward them to the
CSEA. (e) Any update to the arrears of a obligor that is made as a
result of an administrative offset review has the same force and effect as an
update that was made by the CSEA. The CSEA shall take the following
actions: (i) If the offset has already been made, the CSEA shall promptly
take steps to refund any excess amount to the obligor; and (ii) Report the state payment to OCS immediately but no later than
five days from the date the payment is made.
Last updated June 1, 2021 at 9:35 AM
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Rule 5101:12-50-32.6 | The federal income tax refund offset process.
(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 have 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.
Last updated June 1, 2021 at 9:35 AM
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Rule 5101:12-50-32.7 | Service fee.
Effective:
January 1, 2016
(A) The bureau of fiscal service (BFS) charges a service fee for each completed federal income tax refund offset. BFS deducts the service fee from the offset amount prior to issuing the offset amount to the office of fiscal and monitoring services (OFMS) within the Ohio department of job and family services. (B) Upon receipt, OFMS will transfer to the Ohio child support payment central (CSPC) the offset amount together with an amount equal to any fees or adjustments that had been deducted by BFS. (C) Upon receipt, CSPC will process the offset to the order in the support enforcement tracking system. (D) When an adjustment of an offset as described in rule 5101:12-50-32.9 of the Administrative Code equals the full amount of the offset, BFS will return the service fee to OFMS.
Last updated October 12, 2023 at 11:04 AM
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Rule 5101:12-50-32.8 | Federal income tax refund offset reports.
(A) The office of child support (OCS) within the Ohio department
of job and family services shall provide to the child support enforcement
agency (CSEA) federal income tax refund offset reports. These reports contain
information about federal income tax refund offset collections, federal
adjustments, federal offset fees, federal filing status, and other identifying
information. (B) The CSEA shall review the federal income tax refund offset
reports to identify any case for which it has administrative responsibility and
take appropriate action as required in this rule. (C) There are three categories of federal income tax refund
offset reports that provide information to or require action by the
CSEA: (1) Two information-only reports are
created upon receipt of a tax offset file from the federal office of child
support enforcement (OCSE). One report contains a list of all federal income
tax refund offset collections and adjustments that may be automatically
processed by the support enforcement tracking system (SETS) when there are no
changes to the case in SETS that would prevent such automatic processing. The
second report contains a list of all federal income tax refund offset
collections and adjustments that cannot be automatically processed by SETS. The
CSEA shall review the reports to determine whether any action must be taken to
ensure the collections are processed appropriately. (2) Two collection and adjustment reports
are created upon completion of the federal income tax refund offset process
described in rule 5101:12-50-32.6 of the Administrative Code. One report
contains a list of all collections and adjustments received from federal income
tax refund offsets that were automatically processed by SETS. The second report
contains a list of adjustments received from federal income tax refund offsets
that could not be automatically processed by SETS. When an adjustment appears on either report,
the CSEA may need to collect any disbursed funds as described in rule
5101:12-50-32.9 of the Administrative Code. (3) An exclusion report is created by
child support payment central (CSPC) within OCS upon receipt of the federal tax
offset file from OCSE that contains a list of all offsets that could not be
automatically processed by SETS. The CSEA shall work with the payment analysis
and account reconciliation (PAAR) bureau within OCS to identify the collections
that appear on this report so that they may be processed in SETS.
Last updated June 1, 2021 at 9:36 AM
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Rule 5101:12-50-32.9 | Federal adjustments, state payments, and recovery of disbursed federal tax offset collections.
(A) This rule describes the federal tax
offset adjustment process. There are certain circumstances, including invalid
offsets, that require a federal income tax refund offset to be returned to the
taxpayer (who may or may not be the obligor). This is accomplished either
through a federal adjustment or a state payment. (B) A federal adjustment may occur as a
result of a number of circumstances, which include but are not limited to
when: (1) An injured spouse
claim is filed with the internal revenue service (IRS) and the injured spouse
is entitled to a portion or all of the federal tax refund; (2) The obligor files an
amended federal income tax return and the amount available for offset is
reduced; or (3) The obligor files a
federal income tax return using an incorrect social security
number. (C) The child support enforcement agency
(CSEA) shall be required to issue a state payment to the taxpayer
when: (1) The CSEA receives a
federal tax refund offset in an amount greater than the arrears amount that was
last accepted by the federal office of child support enforcement; (2) An obligor was
submitted but did not meet the federal tax offset submission
criteria; (3) An obligor was
submitted with an incorrect arrears amount; (4) An obligor was
submitted using an incorrect social security number; (5) An income tax refund
offset review was conducted that resulted in a decrease in the arrears amount
and the offset occurred before the update was processed; or (6) The obligor paid the
arrears below the threshold after the tax offset occurred but prior to
disbursement of the tax offset amount. (D) The federal adjustment
process. (1) When there is a
federal tax offset adjustment, the tax offset collection is returned to the
obligor and the bureau of fiscal services (BFS) reduces the amount of the tax
offset that was previously disbursed to the state. (2) Injured spouse
claims. (a) When the IRS determines that an injured spouse is entitled to
a portion or all of the federal tax refund, the IRS sends the refund directly
to the injured spouse. When a refund is sent to an injured spouse via
electronic funds transfer to a closed account, the amount due the injured
spouse will be reversed by BFS. (b) The CSEA may delay distribution of the federal tax offset
collection received as the result of a joint return until it is notified by the
IRS that the injured spouse has received the proper share of the refund, or for
six months, whichever is earlier. (E) The state payment
process. (1) When a CSEA issues a
state payment to an obligor, it shall report the state payment to the office of
child support (OCS) within the Ohio department of job and family services
(ODJFS) immediately but no later than five days from the date the payment is
made using the JFS 07017 "Update of IRS Tax Refund Offset Submittal"
(effective or revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code). (2) When the CSEA issues
a state payment to an obligor and submits a JFS 07017 for that state payment,
and then an additional state payment is made to that obligor for the same
processing year, the CSEA shall submit a second JFS 07017 and report the total
year-to-date amount for the processing year on the second JFS
07017. (3) The CSEA shall
include the processing year in the report of a state payment. (F) Recovery of disbursed federal tax
offset collection. (1) When a federal
adjustment is made on a collection that has been disbursed to assigned arrears,
the disbursed collection shall be recovered from ODJFS. (2) When a federal
adjustment is made on a collection that has been disbursed to the obligee or an
alternate payee, the CSEA shall recover the disbursed collection using one or
both of the following options: (a) The CSEA may recover the collection from the obligee or the
alternate payee through the recoupment process described in rule
5101:12-80-05.6 of the Administrative Code. (b) The CSEA may recover a collection disbursed to the obligee or
alternate payee from the obligor by establishing an account for the case within
the support enforcement tracking system (SETS) payable to the CSEA to recover
the amount. When the CSEA establishes the account, the following shall
apply: (i) The CSEA shall use
the "OTHER FEES NO PMT/ IRS ADJ REIMB" account in SETS where
collections will allocate below all other support obligations in the allocation
hierarchy. The account shall include any subsequent adjustment for which the
CSEA uses this method of recovery; (ii) The balance of the
account shall not increase the total arrears owed by the obligor;
and (iii) The balance added
to the account shall not exceed the amount expended by the CSEA and disbursed
to the obligee or the alternate payee as support. When the CSEA chooses to use the option
described in paragraph (F)(2)(b) of this rule but doing so would increase the
total arrears owed by the obligor on the case, the CSEA must instead use a
combination of the options described in paragraphs (F)(2)(a) and (F)(2)(b) of
this rule, or in the alternative must use the option described in paragraph
(F)(2)(a) of this rule exclusively. The total combined amount of the balances
created as a result of using the options described in paragraphs (F)(2)(a) and
(F)(2)(b) of this rule shall not exceed the amount disbursed to the obligee or
alternate payee. The CSEA shall be responsible to track any
account or accounts established pursuant to paragraph (F)(2) of this rule to
ensure recovery of funds that have been disbursed to the obligee or alternate
payee. (3) When a CSEA has
issued a state payment to a taxpayer in accordance with paragraph (C) of this
rule but a federal adjustment subsequently occurs against the original tax
offset collection that led to the state payment, the CSEA shall recover the
state payment through the recoupment process described in rule 5101:12-80-05.6
of the Administrative Code.
Last updated October 12, 2023 at 11:05 AM
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Rule 5101:12-50-32.10 | Joint refunds.
A federal income tax refund offset collection from
a joint return shall be disbursed as follows: (A) Assigned arrears collections will be disbursed immediately at
the end of every month to the Ohio department of job and family
services. (B) Unassigned arrears will be disbursed six months after receipt
or upon notification that the injured spouse has received the proper share of
the refund, whichever occurs earlier. For the purpose of this rule, the term
"receipt" refers to the date the office of child support receives the
reports described in paragraph (C)(1) of rule 5101:12-50-32.8 of the
Administrative Code. (C) Amounts in excess of any unassigned arrears will be disbursed
to the obligor within two business days of the date the payment was applied to
the order.
Last updated June 1, 2021 at 9:36 AM
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Rule 5101:12-50-34 | Passport denial and reinstatement.
Effective:
January 1, 2015
(A) The federal office of child support enforcement (OCSE) will refer an obligor who has been submitted for federal income tax refund offset to the United States department of state (DoS) for passport denial when the arrears of the obligor equal or exceed twenty-five hundred dollars in accordance with the Deficit Reduction Act of 2005, Pub. L. No. 109-171, 120, Sta. 4 (2005), 42 U.S.C. 652, February 6, 2006. (B) Upon receipt of a passport application from an obligor who has been referred to DoS for a passport denial, DoS will take the following actions, as appropriate: (1) Issue a passport denial notice to the obligor; or (2) Refuse to issue a passport to the obligor. (C) A child support enforcement agency (CSEA) shall only request the release of the passport of an obligor that has been denied by DoS under any of the following criteria: (1) There is a case of mistaken identity and the CSEA has verified this information. (2) For leisure travel, the obligor has paid the arrears in full. (3) For employment or business travel: (a) The obligor is required to provide: (i) Documentation on company letterhead of current or prospective employment information, or (ii) Information about funds on deposit in a financial institution for withholding purposes. (b) In addition to the monthly support obligation, the obligor must pay a lump sum payment that either: (i) Pays off all the arrears; (ii) Pays the arrears so that the balance falls below the passport submission criteria, and the lump sum payment must be equal to at least one month's obligation; or (iii) Pays an amount that is acceptable by the CSEA but at least equal to one month's obligation. (4) For the following extenuating circumstances, the CSEA may collect a lump sum payment as described in paragraph (C)(3)(b) of this rule. In addition, the office of child support (OCS) within the Ohio department of job and family services may request a copy of the documentation: (a) The reason for travel is a family emergency (i.e. sickness, life or death circumstances) with supporting documentation that is accepted by the CSEA; or (b) The obligor is a member of the military services whose passport is being issued by a special issuance agency of DoS and the obligor is required to travel with the military. The military member or the authorized representative must provide military travel papers or military orders. (D) When the CSEA accepts the request from an obligor to reverse the passport denial, the CSEA shall take the following action(s): (1) When the obligor requests the release of the passport for the reason listed in paragraph (C)(2) of this rule: (a) The CSEA shall take the appropriate action in the support enforcement tracking system (SETS) to reverse the passport denial; (b) The normal time frame for the release of the passport by DoS under this circumstance is approximately six to eight weeks. (2) When the obligor requests the release of the passport for the reason listed in paragraph (C)(3) of this rule: (a) The CSEA shall prepare a federal notice of withdrawal of passport, which is available from the OCS passport coordinator; (b) The CSEA shall provide the OCS passport coordinator a copy of the notice of withdrawal and supporting documentation, and provide the obligor a copy of the notice of withdrawal. OCS will take the appropriate action in SETS to reverse the passport denial; (c) The time frame to release the passport by DoS under this circumstance is approximately one to three weeks. (3) When the obligor requests the release of the passport for the reasons listed in paragraphs (C)(1) and (C)(4) of this rule: (a) The CSEA shall prepare a federal notice of withdrawal of passport, which is available from the OCS passport coordinator; (b) The CSEA shall provide the OCS passport coordinator a copy of the notice of withdrawal and supporting documentation, and provide the obligor a copy of the notice of withdrawal. OCS will take the appropriate action in SETS to reverse the passport denial. (c) The time frame to release the passport by DoS under this circumstance is approximately three to five business days. (E) Should OCS determine that the requirements of this rule have not been met, OCS will contact the CSEA to obtain more information concerning the passport release. OCS may reverse the action taken by the CSEA when the requirements of this rule are not met.
Last updated October 12, 2023 at 11:10 AM
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Rule 5101:12-50-50 | Judicial enforcement actions.
Effective:
January 1, 2023
(A) 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 described in division 5101:12 of the Administrative Code.
The enforcement actions described in this rule require the filing of a judicial
motion or complaint. The CSEA shall consult with its legal counsel regarding
the proper filing of actions described in this rule. (B) Required judicial enforcement action
that the CSEA shall take. In accordance with section 3123.19 of the Revised
Code, if the CSEA determines that an obligor in default under a support order
has a claim against another person or is a party in a pending judicial action,
the CSEA shall immediately file either a motion to intervene or a
creditor's bill with the court in which the action is pending. (C) Discretionary judicial enforcement
actions that the CSEA may take. This paragraph does not preclude a CSEA from
taking any additional judicial enforcement actions that may be appropriate, but
are not listed in this rule. (1) In accordance with
the provisions of section 2705.031 of the Revised Code, the CSEA may file a
contempt action against an obligor for failure to pay support. (2) In accordance with
section 2117.06 of the Revised Code, a CSEA may file a claim against the estate
of an obligor who is deceased for the purpose of collecting any arrears that
are due under the support order. The claim is to be presented within six months
after the obligor's date of death, whether or not the estate is released
from administration or an executor or administrator is appointed during that
six-month period. (3) In accordance with
section 3123.182 of the Revised Code, a CSEA may file an action for execution
on a certified pay-off statement issued by a CSEA. (4) In accordance with
sections 1336.01 to 1336.11 of the Revised Code, the CSEA may bring an action,
subject to the limitations in section 1336.08 of the Revised Code, to obtain
any relief the circumstances require against an obligor who makes a fraudulent
transfer of assets or enters into a fraudulent obligation to avoid paying under
the support order. Relief may include invalidation of the transfer or
obligation to the extent necessary to satisfy the arrearage. (5) In accordance with
the provisions of rule 65(A) of the Rules of Civil Procedure (7/1/1970)
(www.supremecourt.ohio.gov), the CSEA may file a request for a temporary
restraining order with the court in which an action described in division
5101:12 of the Administrative Code has been filed if it appears to the CSEA
that immediate and irreparable injury, loss or damage will result before the
action can be heard. (6) In accordance with
the provisions of Chapter 2329. of the Revised Code, the CSEA may file an
action for execution against property owned by an obligor. (7) The CSEA may take
action against a payor who fails to comply with the requirements of an income
withholding or deduction notice as described in sections 3121.371 and 3121.381
of the Revised Code. (8) The CSEA may file an
action requesting a court to join the CSEA as a party to an action to enforce a
support order. (9) The CSEA may refer a
case to the county prosecutor for possible criminal non-support action under
section 2919.21 of the Revised Code. (10) In accordance with
sections 3123.14 and 3123.15 of the Revised Code, when the child support order
is terminated for any reason, the obligor is or was in default at any time
under the support order, and the obligor owes arrears after the termination of
the order, the obligee may submit an application to the CSEA to obtain relief.
The CSEA shall commence the appropriate administrative or judicial action
within twenty days after completion of such application. (D) When filing a contempt action in
accordance with paragraph (C)(1) of this rule, the CSEA will: (1) Review the case for
information regarding the obligor's ability to pay, or otherwise comply
with the order. The review should include, but is not limited to research
regarding: (a) Whether a final and enforceable determination of default has
been made against the obligor, as described in rules 5101:12-55-03 to
5101:12-55-03.4 of the Administrative Code; (b) Whether there is a pending personal bankruptcy action for the
obligor; (c) Whether the obligor has received or is receiving income from
a protected benefit, as described in rule 5101:12-50-10 of the Administrative
Code, including research in the support enforcement tracking system (SETS) and
the state verification exchange system/defense manpower data center
(SVES/DMDC); (d) Whether the obligor had received or is receiving income
subject to a withholding or deduction as described in rule 5101:12-50-10.1 of
the Administrative Code; and (e) Any other information that would assist in the determination
of the obligor's ability to pay or otherwise comply with the
order. (2) Determine after the
review of the case information, if a contempt action is appropriate, and ensure
that: (a) The court is provided with such information regarding the
obligor's ability to pay, or otherwise comply with the order, which may
assist the court in making a factual determination regarding the obligor's
ability to pay the purge amount or comply with the purge conditions;
and (b) Clear notice is provided to the obligor that his or her
ability to pay constitutes the critical question in the civil contempt
action.
Last updated January 3, 2023 at 9:30 AM
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Rule 5101:12-50-55 | Extradition of obligors.
(A) This rule describes the process that
the child support enforcement agency (CSEA) with administrative responsibility
shall use to request the governor of this state to extradite from another state
an obligor who has been charged with criminal non-support in accordance with
section 2919.21 of the Revised Code. This rule also describes the steps that a
CSEA is required to take in response to a request from the governor of this
state and the prosecutor in the county where the CSEA is located when a demand
for extradition is received by the governor of this state from the governor of
another state. (B) For purposes of this rule, the
following definitions apply: (1) "Governor"
means an individual performing the functions of the executive authority of a
state. (2) "State" has
the same meaning as in division (Z) of section 3115.102 of the Revised
Code. (C) Extradition of an obligor to
Ohio. (1) When an obligor has
been charged with criminal non-support in accordance with section 2919.21 of
the Revised Code, the CSEA may consult the prosecutor in the county where the
CSEA is located in order to determine whether a request should be sent to the
governor of this state regarding the extradition of the obligor from the state
where the obligor is found. (2) In accordance with
sections 3115.801 and 3115.802 of the Revised Code, the governor of this state
may, upon receipt from a prosecutor of a request as described in paragraph (C)
of this rule, demand that the governor of another state extradite to Ohio an
obligor who is found in the other state. (3) Before requesting the
extradition of an obligor from the governor of another state, the governor of
this state has the authority to require a prosecutor of this state to
demonstrate that, at least sixty days previously, a petition for support was
initiated pursuant to the Uniform Interstate Family Support Act (UIFSA 2008),
as defined in rule 5101:12-70-05 of the Administrative Code, or that such a
petition would not be effective in enforcing the support order. When requested
by the prosecutor, the CSEA shall prepare and submit a report to the prosecutor
regarding the extradition of the obligor that contains either: (a) A copy of a UIFSA petition filed at least sixty days prior to
consulting with the prosecutor; or (b) A statement from the CSEA establishing that a UIFSA petition
would not be effective in the case where extradition is being
requested. (D) Surrender of an obligor found in Ohio
to another state for extradition. (1) In accordance with
sections 3115.801 and 3115.802 of the Revised Code, the governor of this state
has the authority, upon the demand of the governor in another state to
surrender for extradition an obligor who is found in this state and who is
criminally charged in the other state with having failed to pay support under a
support order. (2) Before surrendering
an obligor for extradition to the governor of another state, the governor of
this state has the authority to require a prosecutor of this state to
investigate the demand and report whether a UIFSA petition has been initiated
or that such petition would not be effective in enforcing the support order.
When requested by the prosecutor, the CSEA shall immediately conduct an
investigation of the case and prepare a report that contains
either: (a) A copy of a UIFSA petition filed at least sixty days prior to
receipt of the demand; or (b) A statement from the CSEA establishing that a UIFSA petition
would not be effective in the case where extradition is being
requested. (E) After the governor receives the
report described in paragraph (D)(2) of this rule, the governor has the
authority to take one of the following actions: (1) Submit the obligor to
the other state for extradition; (2) Delay honoring the
demand for a reasonable time to permit initiation of a UIFSA petition;
or (3) Decline to honor the
demand if a UIFSA petition is initiated and the obligor either prevails in the
support action or is complying with the support order.
Last updated October 12, 2023 at 11:10 AM
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Rule 5101:12-50-65 | Office of child support poster program.
(A) In accordance with section 3123.95 of the Revised Code, the office of child support (OCS), in the Ohio department of job and family services (ODJFS), shall establish a program to increase child support collections by publishing and distributing a series of posters displaying child support obligors who are delinquent in their support payments. OCS shall use funds appropriated by the general assembly for child support administration to conduct an OCS poster program. OCS may publish and distribute OCS posters annually. (B) Each OCS poster shall include: (1) Photographs of and information about ten obligors who meet the submittal criteria outlined in paragraph (C)(1) of this rule as confirmed by the child support enforcement agency (CSEA); (2) A toll-free telephone number for OCS that the public may use to report information regarding the whereabouts of any of the obligors displayed on an OCS poster; and (3) Any other information that OCS considers appropriate. (C) In accordance with sections 3123.951 and 3123.952 of the Revised Code, any CSEA that chooses to participate in the OCS poster program shall: (1) Confirm all of the following: (a) That the obligor is subject to a support order being administered by an Ohio CSEA that has attempted to enforce the order via a public notice, wage withholding order, financial institution deduction order, assertion of a lien, or other court-ordered procedures; (b) That the obligor's whereabouts are unknown or unable to be confirmed; (c) That the obligor is not a participant in or recipient of Ohio works first (OWF); the prevention, retention, and contingency (PRC) program; disability financial assistance (DFA); supplemental security income (SSI); or supplemental nutrition assistance program benefits (SNAP); (d) That the obligor has not filed for protection under federal bankruptcy codes; (e) That written authorization was obtained from the obligee via the JFS 07021, "Authorization to Include Delinquent Obligor on Poster" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code), to display the obligor on an OCS poster; and (f) That a legal representative and an administrator of the CSEA have reviewed the case. (2) Complete the JFS 07024, "'Most Wanted List' Fact Sheet" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code), and submit it along with a photograph and statement of possible locations of the obligor to OCS. (D) The CSEA shall not submit the address of or any other personal information about the obligee when the CSEA submits the name of the obligor to OCS. (E) OCS shall select obligors to be displayed from the names submitted by CSEAs, review the obligor's records, and confirm the CSEA's finding that the obligor meets the criteria for display on an OCS poster. (F) In accordance with section 3123.956 of the Revised Code, OCS shall send a notice to each obligor whose name was submitted to be displayed on the OCS poster via the JFS 07022, "Notice to Obligor: Inclusion on Poster" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code), by ordinary, first class mail to the obligor's last known address. The JFS 07022 shall state that the obligor may avoid being included on the OCS poster by doing all of the following within ninety days after receipt of the JFS 07022: (1) Make a payment that is at least equal to the monthly obligation; (2) Provide the CSEA with a current address; (3) Provide the CSEA with evidence from each current employer of current wages, salary, and other compensation; and (4) Provide the CSEA with evidence that arrangements have been made for withholding from the obligor's wages, salary, or other compensation to pay support and arrears. (G) When the CSEA determines that any obligor who was submitted to be displayed on an OCS poster has met the provisions in paragraph (F) of this rule, the CSEA shall immediately notify OCS of the determination by contacting the poster program coordinator in OCS by email, regular mail, or telephone. OCS shall remove the obligor from the list of names submitted before making the final selection. (H) OCS will notify the CSEA when an obligor is selected for inclusion on the OCS poster. (I) The CSEA shall notify the obligee of the obligor's selection via the JFS 07023, "Selection for 'Most Wanted List'" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code) and request the obligee to verify the information contained in the JFS 07023. If the information has changed, the CSEA shall provide updated information to OCS.
Last updated October 12, 2023 at 11:10 AM
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Rule 5101:12-50-65.1 | Child support enforcement agency poster program.
(A) Pursuant to section 3123.96 of the Revised Code, a child support enforcement agency (CSEA) may establish a program to increase child support collections by publishing and distributing a series of posters displaying child support obligors who are delinquent in their support payments. CSEA posters may be printed and displayed electronically. (B) When a CSEA chooses to establish a CSEA poster program, each CSEA poster shall include: (1) Photographs of and information about ten obligors who meet the submittal criteria outlined in paragraph (C)(1) of rule 5101:12-50-65 of the Administrative Code as confirmed by the CSEA; (2) The CSEA's toll-free telephone number that the public may use to report information regarding the whereabouts of any of the obligors displayed on the CSEA poster; and (3) Any other information that the CSEA considers appropriate. (C) The CSEA shall send a notice to each obligor who is being considered for display on a CSEA poster by ordinary, first class mail to the obligor's last known address. The CSEA may use the JFS 07022, "Notice to Obligor: Inclusion on Poster" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code) for this purpose. The notice shall state that the obligor may avoid being included on the poster by doing all of the following within ninety days after receipt of the notice: (1) Make a payment that is at least equal to the monthly support obligation; (2) Provide the CSEA with a current address; (3) Provide the CSEA with evidence from each current employer of current wages, salary, and other compensation; and (4) Provide the CSEA with evidence that arrangements have been made for withholding from the obligor's wages, salary, or other compensation to pay support and arrears.
Last updated October 12, 2023 at 11:10 AM
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Rule 5101:12-50-90 | Additional authority to collect arrearages.
Effective:
August 1, 2023
(A) Termination of a support order does
not prevent a child support enforcement agency (CSEA) from enforcing any
arrears that accrued under the support order. (B) In accordance with section 3123.22 of
the Revised Code, when an obligor is paying off an arrearage owed under a
support order, the CSEA administering the support order may take any
administrative or judicial enforcement actions to collect any arrearage amount
that has not yet been collected. These enforcement actions include, but are not
limited to: (1) The issuance of one
or more JFS 04047, "Income Withholding for Support" (effective or
revised effective date as identified in rule 5101:12-50-99 of the
Administrative Code); (2) The issuance of one
or more JFS 04017, "Notice to Deduct Funds for Child and Spousal
Support" (effective or revised effective date as identified in rule
5101:12-50-99 of the Administrative Code); (3) The attachment of a lump sum payment
owed to the obligor; (4) The offset of any federal or state
income tax refund owed to the obligor; or (5) The issuance of a financial
institution withdrawal directive in accordance with rule 5101:12-55-10.3 of the
Administrative Code. (C) When the obligee and obligor have
agreed in a writing signed by the obligee and obligor that is approved by the
court by journal entry that the additional actions should be limited to the
offset of any federal or state income tax refund owed to the obligor, the CSEA
shall limit its enforcement actions to offset of any federal or state income
tax refund owed to the obligor.
Last updated August 1, 2023 at 8:30 AM
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Rule 5101:12-50-99 | Chapter 5101:12-50 forms - enforcement of the support order.
Effective:
November 1, 2024
The forms identified in this rule are referenced
within various rules contained within division 5101:12 of the Administrative
Code. The effective or revised effective dates of the forms are as
follows: (A) JFS 01834, "Notice of Ohio
Income Tax Refund Offset for Child Support Overpayment"
(12/2004); (B) JFS 01835, "Notice of Ohio
Income Tax Refund Offset for Overdue Support" (rev. 8/2005); (C) JFS 01850, "Notice of Scheduled
Income Tax Refund Offset Review" (rev. 1/2016); (D) JFS 01851, "Notice of Denial of
Request for Income Tax Refund Offset Review" (rev. 2/2019); (E) JFS 01852, "Decision on Request
for Collection of Child Support Overpayment" (12/2004); (F) JFS 01853, "Notice Regarding
Request to Reschedule Income Tax Refund Offset Review" (rev.
2/2019); (G) JFS 01854, "Request for
Collection of a Child Support Overpayment" (rev. 12/2004); (H) JFS 04017, "Notice to Deduct
Funds for Child and Spousal Support" (11/2021); (I) JFS 04043, "Notice to
Payor/Office of Unemployment Compensation/Financial Institution to Terminate
the Withholding from Obligor's Income/Assets" (rev.
12/2005); (J) JFS 04047, "Income Withholding
for Support" (rev. 3/2024); (K) JFS 04048, "Addendum to a Withholding Order" (rev.
11/2009); (L) JFS 07017 "Update of IRS Tax Refund Offset
Submittal" (rev. 6/2021); (M) JFS 07021, "Authorization to Include Delinquent Obligor
on Poster" (04/92); (N) JFS 07022, "Notice to Obligor: Inclusion on Poster"
(04/92); (O) JFS 07023, "Selection for 'Most Wanted
List'" (04/92); (P) JFS 07024, "'Most Wanted List' Fact
Sheet" (04/92); (Q) JFS 07544, "Administrative Review for Income Tax Refund
Offset Review Results" (rev. 1/2016); (R) JFS 07650, "Scheduling Notice for Administrative Review
of Income Tax Refund Offset" (rev. 7/2005); (S) JFS 07726, "Administrative Order for Release or
Transmittal of Lump Sum Payment" (rev. 1/2024); and (T) JFS 07727, "Administrative Order for Release of Lump Sum
Payment" (2/2019).
Last updated November 1, 2024 at 8:40 AM
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