Tax refund offset
If the amount of unpaid child support is equal to or more than the limits below, and the payor is entitled to a federal or state tax refund or a homestead or other rebate, that refund may go to pay the child support order.
Federal tax offset:
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In public assistance cases, the amount of unpaid support must be at least $150.
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In non-public assistance cases, the amount of unpaid support must be at least $500.
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If you had ever received public assistance and there are arrears owed to the public assistance agency, those arrears must be paid first.
State tax and homestead/saver rebate offset:
The amount of unpaid support must be equal to or greater than one month’s support obligation.