Current through all regulations passed and filed through September 16, 2024
(A) This rule
describes the process for adding, updating, and deleting obligor information.
(B) An Ohio tax offset file is
submitted each week to the federal office of child support enforcement (OCSE).
The Ohio tax offset file:
(1) Includes the
name and social security number of any obligor who met the federal income tax
refund offset submission criteria during the past week and was not previously
submitted or, if previously submitted, had been deleted;
(2) Updates information regarding previously
submitted obligors; and
(3)
Deletes obligors who are no longer eligible.
(C) An obligor who becomes eligible for
federal tax offset is automatically added to the Ohio tax offset file when the
submission criteria described in rule 5101:12-50-32.1 of the Administrative
Code are met. An obligor who had previously been submitted and subsequently
deleted from the Ohio tax offset file shall be resubmitted when:
(1) Collections reduce the arrears below the
submission threshold and new qualifying arrears subsequently accrue;
(2) An update to obligor information results
in the arrears being reduced below the submission threshold and new qualifying
arrears subsequently accrue; or
(3) The arrears were previously submitted,
then deleted as described in paragraph (E) of this rule, and are now being
resubmitted.
(D) The
Ohio tax offset file includes updated information for an existing submission
when:
(1) There is any change in the amount
of the arrears;
(2) The arrears
are modified to zero or to an amount that is below the submission threshold;
(3) The child support enforcement
agency (CSEA) changes the indicator that excludes the submitted obligor from
other federal offset programs such as passport denial;
(4) The submission indicator in the Ohio tax
offset file changes from assigned to unassigned status or vice versa; or
(5) For any other transaction
listed in paragraph (F) of this rule.
(E) A submission is deleted from the Ohio tax
offset file when:
(1) The arrears amount is
paid below the submission threshold;
(2) The CSEA modifies the arrears to an
amount that is below the submission threshold;
(3) The CSEA completes an administrative
review that results in the reduction of arrears below the submission threshold;
or
(4) A supervisor within the
CSEA has approved the deletion of the submission from the Ohio tax offset file.
(F) The support
enforcement tracking system transmits the following transaction indicators to
OCSE:
(1) "A" adds a new submission;
(2) "B" changes the name of the
obligor;
(3) "D" deletes an
existing submission;
(4) "L"
changes the local state code for the submitting state;
(5) "M" modifies the arrears, which results
in an increase or decrease in the amount of arrears;
(6) "R" replaces the current "yes" indicator
with a "no" indicator, or a "no" indicator with a "yes" indicator, for offset
submission or passport denial submission;
(7) "S" indicates the accumulated state
payment amount;
(8) "T" indicates
an order has been transferred to the state that issued the order for
administrative tax offset review;
(9) "Y" resubmits an obligor and includes the
obligor's address when the submission was previously been rejected because OCSE
could not locate an address for the obligor; and
(10) "Z" updates the obligor's address.
(G) OCSE processes the
transactions in the order indicated in paragraph (F) of this rule.
(H) OCSE will use an updated address
submitted through a "Y" or "Z" indicator to issue any future pre-offset or
offset notices.
(1) When an obligor's
submission has been rejected by OCSE because OCSE could not locate the
obligor's address and the CSEA subsequently obtains a valid obligor address,
the CSEA shall use the "Y" indicator to resubmit the obligor and provide the
obligor's address.
(2) When the
CSEA obtains a new valid address for the obligor and chooses to submit the
changed address to OCSE, the CSEA shall use the "Z" indicator to submit the new
address. Once the CSEA has used a "Y" or "Z" indicator, the CSEA shall submit
all future address changes using the appropriate "Y" or "Z" indicator.
Replaces: Part of 5101:1-30-77
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,
3125.03,
3125.25
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
