Ohio Administrative Code
Title 5101:12 - Child Support
Chapter 5101:12-50 - Enforcing Support Orders
Section 5101:12-50-20 - State income tax refund offset program
Universal Citation: OH Admin Code 5101:12-50-20
Current through all regulations passed and filed through September 16, 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 required 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 shall designate one person to be the offset coordinator to facilitate the offset process.
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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