Tax Refund Intercept

One of the CSEA's enforcement techniques is the tax refund intercept program for the Internal Revenue Service (IRS) and the Ohio Department of Taxation (ODT) that is done automatically through our statewide computer system, SETS. The Social Security Number of the obligor is submitted to the IRS or ODT when there are arrears. An obligor's tax refund may be intercepted even if he/she is currently paying extra to reduce the arrears balance.

Your case must meet the following criteria:
  • A valid court order or an administrative order for support
  • Obligor must file, be eligible for a tax refund and not owe any other government agency
  • A verified Social Security Number for the obligor
  • An application requesting services signed by the obligee must be on file
  • State of Ohio tax returns are intercepted if there is a total of $150.00 or more owing on ALL of your cases combined, not each separately.
  • Federal tax returns are intercepted on non-public assistance cases if there is a total of $500.00 or more owing on ALL of your cases combined, not each separately.
  • Federal tax returns are intercepted for public assistance cases if there is a total of $150.00 or more owing on ALL of your cases combined, not each separately.
  • Public assistance obligations and arrears are paid first before the Obligee on a Federal tax return.
  • The Obligee's current and arrears are paid first for a State of Ohio tax offset prior to public assistance arrears.
  • Joint tax refunds are held for six (6) months prior to being released.

Important Tax Phone Numbers:
State: 800-282-1780
Federal: 800-304-3107