Current through all regulations passed and filed through September 16, 2024
(A) The office of child support (OCS) within
the Ohio department of job and family services shall provide to the child
support enforcement agency (CSEA) federal income tax refund offset reports.
These reports contain information about federal income tax refund offset
collections, federal adjustments, federal offset fees, federal filing status,
and other identifying information.
(B) The CSEA shall review the federal income
tax refund offset reports to identify any case for which it has administrative
responsibility and take appropriate action as required in this rule.
(C) There are three categories of federal
income tax refund offset reports that provide information to or require action
by the CSEA:
(1) Two information-only reports
are created upon receipt of a tax offset file from the federal office of child
support enforcement (OCSE). One report contains a list of all federal income
tax refund offset collections and adjustments that may be automatically
processed by the support enforcement tracking system (SETS)
when there are no changes to the case in SETS that
would prevent such automatic processing. The second report contains a list of
all federal income tax refund offset collections and adjustments that cannot be
automatically processed by SETS. The CSEA shall review the reports to determine
whether any action must be taken to ensure the collections are processed
appropriately.
(2) Two collection
and adjustment reports are created upon completion of the federal income tax
refund offset process described in rule 5101:12-50-32.6 of the Administrative
Code. One report contains a list of all collections and adjustments received
from federal income tax refund offsets that were automatically processed by
SETS. The second report contains a list of adjustments received from federal
income tax refund offsets that could not be automatically processed by SETS.
When an adjustment appears on either report, the CSEA may need
to collect any disbursed funds as described in rule 5101:12-50-32.9 of the
Administrative Code.
(3) An exclusion report is created by child
support payment central (CSPC) within OCS upon receipt of the federal tax
offset file from OCSE that contains a list of all offsets that could not be
automatically processed by SETS. The CSEA shall work with
the
payment analysis and account reconciliation (PAAR) bureau within OCS to
identify the collections that appear on this report so that they may be
processed in SETS.
