Ohio Administrative Code
Title 5101:12 - Child Support
Chapter 5101:12-50 - Enforcing Support Orders
Section 5101:12-50-32.1 - Submission criteria
Current through all regulations passed and filed through September 16, 2024
(A) This rule describes the criteria used to submit an obligor in a IV-D case for federal income tax refund offset using the Ohio tax offset file. Every obligor in a IV-D case who meets the submission criteria shall be submitted for federal income tax refund offset. The consent of an obligee is not necessary prior to submission. The obligee may not choose whether an obligor is submitted for federal income tax refund offset as long as the case remains a IV-D case.
(B) When the obligor has more than one order with assigned arrears, the obligor's assigned arrears are aggregated to determine whether the obligor meets the assigned arrears submission threshold. When the obligor has more than one order with unassigned arrears, the obligor's unassigned arrears are aggregated to determine whether the obligor meets the unassigned arrears submission threshold. The assigned arrears and unassigned arrears are listed separately on the tax offset file.
(C) An obligor shall be submitted when the following criteria are met:
(D) Ohio will submit an obligor in an intergovernmental case for federal income tax refund offset when Ohio is the state that initiated the intergovernmental case.
(E) Ohio will submit an obligor who has filed for bankruptcy protection on or after October 17, 2005. An obligor who filed for bankruptcy protection prior to that date will not be submitted unless the bankruptcy has been discharged or other relief from bankruptcy protection has been secured by the child support enforcement agency.
Five Year Review (FYR) Dates:
09/15/2015 and
09/15/2020
Promulgated
Under: 119.03
Statutory
Authority: 3123.81,
3125.25
Rule
Amplifies: 3123.81
Prior
Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86,
11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94,
11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06, 5/15/08,
9/1/11