Tax Offset Information for Non-custodial Parents
1. How Child Support Cases are Submitted for Tax Refund Offset
In order for the non-custodial parent to be submitted for the state tax refund offset program, the amount of child support delinquency must be at least $150.00.
In order for the non-custodial parent to be submitted for the federal tax refund offset program, the amount of child support delinquency must be at least $150.00 in a Temporary Assistance for Needy Families (TANF) case and at least $500.00 in a Non-Temporary Assistance for Needy Families (TANF) case.
Both state and federal tax refund offsets are AUTOMATIC through Indiana's statewide child support computer database.
2. How to Dispute a Tax Refund Offset Submission
Federal Tax Refund : In order to dispute a federal tax refund offset submission, you must write to your local child support office that certified you for federal tax refund offset submission. You must mail the following information to your local child support office: a) your written request for review, b) a copy of your federal tax refund offset notice and c) evidence showing that the amount submitted for federal tax refund offset was incorrect. An Enforcement Agent will conduct a review of your federal tax refund submission dispute within thirty (30) days of your written request. Thereafter, you will be noticed of the results of your review by mail.
State Tax Refund : In order to dispute a state tax refund offset submission, you must write to the Child Support Bureau at the following address: Indiana Department of Family Services,
Child Support Bureau, Room W360-MS #11, 402 West Washington Street, Indianapolis, Indiana 46204-2739.
You must mail the following information to the Child Support Bureau: a) your written request for an administrative hearing within thirty (30) days from the date on your state tax refund offset notice and b) a copy of your state tax refund offset notice.
3. How to File an Injured Spouse Claim & Allocation
Federal Tax Refund : In order for a spouse to request return of his/her share of a joint fderal tax return, he/she must file Injured Spouse Claim & Allocation Form 8379 with the IRS. This form is available at www.irs.gov or by calling the IRS at 1-800-829-3676.
State Tax Refund : In order for a spouse to request return of his/her share of a joint state tax return, he/she must mail the following information to the Indiana Department of Family Services, Child Support Bureau, Room W360-MS #11, 402 West Washington Street, Indianapolis, Indiana 46204-2739: a) his/her written request for return of said state tax refund within thirty (30) days from the date on the obligor's state tax offset notice, b) the social security numbers of both parties as they appear on your tax return form, and c) your spouse's telephone number.