New York Codes, Rules and Regulations
Title 18 - DEPARTMENT OF SOCIAL SERVICES
Chapter II - Regulations of the Department of Social Services
Subchapter A - General Welfare
Article 5 - Miscellaneous
Part 346 - Support Collection
Section 346.9 - Tax refund offset process
Current through Register Vol. 47, No. 12, March 26, 2025
The SCU shall administer the process established by the State Office of Child Support Enforcement (State OCSE) pursuant to section 111-b of the Social Services Law, for the purpose of satisfying past-due child support obligations through the offset of Federal income tax refunds, New York State income tax refunds and city income/earnings tax refunds due as a result of overpayments made to the Internal Revenue Service (IRS) and/or New York State Department of Taxation and Finance.
(a) Eligible cases. The following cases are eligible for the tax refund offset process if the court order is payable to the SCU and the tax refund offset criteria established by the State OSCE have been met:
(b) Pre-offset notice to respondents. Written notice that a tax refund offset certification of the respondent's liability for past due child support will be submitted to the Federal Office of Child Support Enforcement and to New York State Department of Taxation and Finance shall be given to a respondent no later than 30 days prior to certification to the Federal Office of Child Support Enforcement or to State Department of Taxation and Finance. The notice shall advise the respondent that review of the proposed certification must be requested, in writing, within 30 days of the date of the notice and shall include a list of the available defenses and other information set forth below, and the manner in which a review of the proposed certification based on such defenses may be obtained:
(c) SCU administrative review. When a respondent who has been certified for the tax refund offset process believes that there is a defense(s) against such offset and requests a review by the SCU which made the certification, the SCU shall conduct the review in the following manner:
(d) Notice to non-ADC clients. In a non-ADC case, prior to disbursing any part of the refund to the custodial parent, the local SCU must inform the non-ADC custodial parent, in advance, if the local district will use any Federal tax refund offset amount to satisfy any unpaid past-due support owed to the social services district and the State.
(e) Distribution of tax refund offsets. Any and all monies received by the department as a result of certifications made to the United States Department of Health and Human Services and/or to the New York State Department of Taxation and Finance pursuant to this Part and section 171-c of the New York Tax Law shall be distributed in accordance with paragraphs (1) and (2) of this subdivision.