Federal income tax refund offset definition

Federal income tax refund offset means the intercept of Internal Revenue Service income tax refunds to pay sup- port as provided in 26 U.S.C. 6402 and 42 U.S.C. 664.
Federal income tax refund offset means intercepts of federal tax refunds of noncustodial parents who owe past-due support.

Examples of Federal income tax refund offset in a sentence

  • If a conditionally-assigned arrearage is collected through a Federal income tax refund offset, the collection is retained by the State to reimburse the State and the Federal government up to the cumulative amount of unreimbursed assistance paid to the family.

  • Any collections received based on Federal income tax refund offset under section 464 of the Social Security Act (42 U.S.C. §664) and distributed by the Agency must be applied to satisfy child support arrearages.

  • In addition to the actions in subrule 71.6(1), the following may be used for the collection of food stamp overpayments.a. Federal income tax refund offset in accordance with Iowa Administrative Code rule 441—11.5(234).b.

  • That the NLTA continue to liaise with school boards to ensure that any honorariums given during the teacher internship program be paid as recommended by the Faculty of Education.

  • Findings on whether we can collect an overpayment by using the Federal income tax refund offset procedure.

  • All recipient claims submitted by Stateagencies participating in the Federal income tax refund offset program (FTROP) shall be subject to thematching procedures specified in thisparagraph.

  • Another commenter asked if it would be possible to add MSFIDM as one of the Federal enforcement techniques that the initiating State IV–D agency will use when submitting past-due support as required in § 303.7(c)(8).Response: OCSE proposed that theinitiating State IV–D agency submit all past-due support owed in IV–D cases for administrative offset and passport denial because those Federal-level remedies are triggered by States’ data on the Federal income tax refund offset file.

  • Amendment No Yes Final Filing 6/1/2021 5101:12-50-32.8 Federal income tax refund offset reports.Amendment No No Final Filing 6/1/2021 5101:12-50-99 Chapter 5101:12-50 forms - enforcement of the supportorder.

  • Except as provided in paragraph (b)(1), promptly refer any interstate IV-D case to the responding State's interstate central registry for action, including URESA petitions and requests for location, document verification, administrative reviews in Federal income tax refund offset cases, wage withholding, and State income tax refund offset in IV-D cases.

  • The regulations in this subpart speci- fy the Agency procedures that will be followed in order to implement the Federal income tax refund offset proce- dures set forth in 26 U.S.C. 6402(d) of the Internal Revenue Code (Code), 31U.S.C. 3720A, and 301.6402–6 of the Treasury Regulations on Procedure and Administration (26 CFR 301.6402–6).

Related to Federal income tax refund offset