Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12E - Child Support Program
Chapter 12E-1 - CHILD SUPPORT PROGRAM
Section 12E-1.014 - Federal Offset Program; Passport Denial; Secretary of the Treasury Full Collection Services

Universal Citation: FL Admin Code R 12E-1.014

Current through Reg. 50, No. 187; September 24, 2024

(1) Definitions. As used in this rule:

(a) "Assignment" means an assignment of rights to support as a condition of eligibility for temporary cash assistance, foster care maintenance payments, or medical support as authorized by 45 CFR 301.1.

(b) "Offset" means the complete or partial intercept of a federal income tax refund, rebate, or other federal payment.

(c) "Past-due support" means the amount of support determined under a court order, or an order of an administrative process established under Florida or another state's law, for support and maintenance of a child which has not been paid, regardless of whether the child is a minor, but does not include retroactive support only with no delinquent payments.

(d) "Department" means the Department of Revenue.

(e) "Obligee" means the person to whom support payments are made pursuant to a child support order.

(f) "Obligor" means a person who is responsible for making support payments pursuant to a child support order.

(2) Certification for Federal Offset Program and Passport Denial. The Department will certify obligors to the federal Office of Child Support Enforcement for offset of federal income tax refunds or rebates when they meet the criteria in paragraph (3)(b), for offset of other federal payments when they meet the criteria in paragraph (3)(c), and for passport denial when support arrearages are greater than $2,500.

(3) Federal Offset Program.

(a) Obligors who owe past-due support in Title IV-D cases are subject to offset as authorized by 31 USC 3716, 42 USC 664(c), 45 CFR 301.1, and 45 CFR 303.72.

(b) Certification for Offset of Federal Income Tax Refunds or Rebates. The Department will certify an obligor for offset of the obligor's federal income tax refund or rebate as follows:
1. For support assigned to the state, the total past-due support assigned to the state for all the obligor's cases enforced by the Department is $150 or greater; and

2. For support owed to an obligee, the total past-due support owed to obligees on all the obligor's cases enforced by the Department is $500 or greater.

(c) Certification for Offset of Other Federal Payments. The Department will certify an obligor for offset of federal payments, other than federal income tax refunds or rebates, as follows:
1. Past-due support is $25 or greater; and

2. Past-due support has been owed for 30 days or more.

(d) The Department will not certify past-due support owed by an obligor that is otherwise subject to certification under paragraph (3)(b) if:
1. The Department is enforcing another state's support order on the other state's behalf because the obligor resides in Florida, and the obligor does not owe past-due support assigned to Florida;

2. A court order prohibits offset certification;

3. A court order provides that enforcement of past-due support is stayed, unless the order specifies that federal offset is permitted; or

4. The Department has received a confirmed bankruptcy plan for the obligor under Chapters 11, 12, or 13 of the United States Bankruptcy Code. Upon receiving a Chapter 11, 12, or 13 confirmed bankruptcy plan for an obligor, the Department will decertify the obligor's past-due support from offset. The Department will refund to the obligor an offset the Department receives during the term of a Chapter 11, 12, or 13 confirmed bankruptcy plan.

(e) Notification of Offset. Once an offset occurs, the United States Department of Treasury notifies the obligor by regular mail that the Department of Treasury is disbursing the offset to the Department.

(f) Distribution of Offset.
1. Offsets of past-due support assigned to the state are deposited by the Department in the State Treasury. After past-due support assigned to the state is paid in full, any remaining past-due support collected by the Department is paid to the obligee as required by 42 USC 657(a)(1) and (a)(2)(B).

2. For past-due support not assigned to the state, the Department delays distribution of an offset from a joint federal income tax refund for a period not to exceed six months after the Department receives notice of the offset, as allowed by 42 USC 664(a)(3)(B) to allow the unobligated joint filer to claim the unobligated joint filer's share of the refund before the offset is distributed. In that case, distribution is delayed until one of the following occurs:
a. The Department receives written verification from the United States Department of Treasury that the unobligated joint filer's claim filed by the obligor's spouse has been resolved; or

b. Six months after the Department receives notice of the offset.

3. The Department will distribute offsets of other federal payments not from a federal income tax refund or rebate within two business days after the receipt date.

(g) If the obligor is paying retroactive support as ordered, and the obligor is not delinquent in the payment of current support, past-due support, or retroactive support, the Department will not certify the retroactive support amount for offset. If the Department is notified after it has received an offset that the offset was for retroactive support only, the Department will refund the offset to the obligor if there is no delinquency.

(4) Offsets under Review by the Internal Revenue Service.

(a) When the Department receives an offset, and identifies it as being a potentially erroneous offset, the Department refers the offset to the federal Office of Child Support Enforcement for the Internal Revenue Service to review the offset. The Department uses the following criteria to identify offsets referred for Internal Revenue Service review:
1. The total amount of the offsets received for the obligor is $1,000 or more, and there are no reported wages for the obligor for the tax year;

2. The total amount of the offsets is 20 percent or more of the obligor's wages reported for the tax year; or

3. The Internal Revenue Service has previously reversed an offset received from the obligor.

(b) Based on authorization from the federal Office of Child Support Enforcement in Dear Colleague Letter DCL-11-17 issued September 9, 2011, if the Internal Revenue Service is reviewing an offset as being potentially erroneous, the Department delays distribution of the offset until the Internal Revenue Service completes its review.

(c) After the Internal Revenue Service completes its review and notifies the Department the offset will not be reversed, the Department distributes the offset.

(d) If the Department is notified an offset will be reversed, the Department does not distribute the offset, except as provided in paragraph (4)(e).

(e) In accordance with 31 CFR 285.3(g) and (h), if within six months after the Department receives the offset, the United States Department of Treasury, Bureau of the Fiscal Service has not responded to the Department or reversed the offset, the Department will distribute the offset. If the offset is disbursed to the obligee and is subsequently reversed by Fiscal Service, the Department initiates a payment recovery action under Rule 12E-1.022, F.A.C.

(5) Passport Denial.

(a) The Department of Revenue will certify and report for passport denial obligors who owe more than $2,500 in support arrearages under subsection (2) of this rule as required by Section 409.2564(10), F.S. Passport denial includes denial of:
1. A new passport;

2. Renewal of a passport;

3. Replacement of a lost passport; and

4. The addition of pages to an existing passport.

(b) When the United States Department of State denies an obligor's passport application due to the Department's certification for passport denial, the United States Department of State sends the obligor a notice informing the obligor that the obligor is not eligible to receive a passport unless the Department withdraws its certification for passport denial.

(c) If an obligor needs a United States passport, the obligor must contact the Department at the address or telephone number provided in the notice mailed by the federal Office of Child Support Enforcement as outlined in subsection (6) of this rule or the telephone number provided in the United States Department of State's denial notice. The obligor may also contact one of the Department's local offices for an informal conference.

(d) After the Department submits certification for passport denial, the Department will withdraw its certification if:
1. The obligor receives federal Supplemental Security Income; or

2. A court order requires the Department to withdraw its certification.

(e) An obligor may ask the Department to withdraw its certification for passport denial in the following circumstances:
1. The obligor reduces the support arrearages owed on all the obligor's cases to $2,500 or less.

2. The obligor provides documentation from a medical authority verifying a close relative's death or medical emergency requiring the obligor to travel outside the United States.

3. The obligor has a job that requires travel outside the country. The employer must agree to income withholding of support from the obligor's pay.

4. The obligor is active duty military and provides a letter signed by a field grade commanding officer (Major or Lieutenant Commander or above). The letter must state the obligor's duties require a passport.

5. The obligor receives social security disability benefits and has no other income. The Department must have verification of the obligor's benefits, such as a copy of an award letter from the Social Security Administration.

(f) The Department will consider the circumstances provided by the obligor under paragraph (5)(e), and the following factors when deciding whether to withdraw its certification for passport denial:
1. The obligor's previous payment history;

2. The obligor's current ability to pay;

3. The obligor's capacity to pay a lump sum towards the past-due support;

4. The obligor's ability to work if the obligor keeps the passport; and

5. The overall case history.

(g) Only the state that certifies an obligor for passport denial may withdraw the certification and restore the obligor's passport eligibility. If a state other than Florida certified the obligor for passport denial, the obligor must contact the other state at the address or telephone number listed in the notice discussed in subsection (6) to ask about passport reinstatement.

(6) Notice to Obligor of Certification for Federal Offset Program and Passport Denial. The federal Office of Child Support Enforcement mails each obligor who is subject to offset under paragraph (3)(b) or (5)(a) a one-time pre-offset notice. Once the Department certifies the amount for offset and passport denial, the certification continues until the obligor pays the past-due support or support arrearage in full. The Department updates the amount certified weekly if there are changes in the amount of the obligor's past-due support or support arrearage.

(7) Right to Informal Review and Administrative Hearing.

(a) If an obligor contacts the Department in response to the pre-offset notice in subsection (6), or within 20 days after the date of notice of offset from the United States Department of Treasury or notice of passport denial from the United States Department of State, the Department will review its records and any records submitted by the obligor and attempt to resolve the obligor's concerns informally.

(b) If the Department cannot resolve the obligor's concerns during the informal review, the Department will notify the obligor by regular mail at the obligor's last known address using form CS-EF36A, Notice of Decision of Informal Conference for Federal Offset or Passport Denial. Form CS-EF36A (http://www.flrules.org/Gateway/reference.asp?No=Ref-09860) is incorporated by reference herein effective 09/18.

(c) If the Department does not resolve the obligor's concerns through an informal review, the obligor may ask for an administrative hearing within 30 days after the date of the notice.
1. If the past-due support or support arrearage is based on a Florida order, the obligor may ask for an administrative hearing in Florida. The Department of Children and Families, Office of Appeal Hearings conducts this hearing as authorized by Section 120.80(7), F.S.

2. If the past-due support or support arrearage is based on an order entered in another state, the obligor may ask that a hearing be held either in Florida or in the state that issued the order. If the obligor asks for the hearing to be held in the issuing state, the Department will contact the state that issued the order and provide all necessary information within 10 days after receiving the obligor's request. The state that issued the order will inform the obligor and obligee of the date, time, and place of the administrative hearing.

(d) If the state that issued the order or the Florida Department of Children and Families holds an administrative hearing and issues a final order in the obligor's favor, the Department will inform the federal Office of Child Support Enforcement to remove the obligor's certification or change the certification amount to show the past-due support or support arrearage amount pursuant to the final order. If the final order is issued in the Department's favor, the certification stays in place and any change in the past-due support or support arrearage amount is updated as required by subsection (6). If the final order requires the Department to refund an offset to the obligor, the Department will refund the offset or appeal the final order.

(8) United States Secretary of the Treasury Full Collection Services. As allowed by 45 CFR 303.71, the Department may request the federal Office of Child Support Enforcement to certify past-due support to the United States Secretary of the Treasury for full collection services under the Internal Revenue Code, Title 26 United States Code. The following conditions must be met for a case to be eligible for certification to the Secretary of the Treasury for full collection services:

(a) There must be a support order;

(b) An arrearage owed under the support order must equal or exceed $750;

(c) All reasonable efforts through the Title IV-D agency's own collection remedies must have been made to collect the arrearage;

(d) The parent or custodian of the child to whom support is owed must have completed an assignment of rights to support or an application for services;

(e) At least six months must have passed since the most recent request to the Secretary of the Treasury for full collection services on the case; and

(f) The Department has certified the case for the federal offset program under this rule.

Rulemaking Authority 409.2557(3)(i), 409.2564(13) FS. Law Implemented 61.17, 409.2564 FS.

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