Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since January 1, 2020, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R527. Human Services, Recovery Services.
Rule R527-450. Federal Tax Refund Intercept.
As in effect on January 1, 2020
Table of Contents
- R527-450-1. Certification Criteria.
- R527-450-2. Notice of Offset.
- R527-450-3. Earned Income Credit.
- R527-450-4. Distribution of Collections.
- R527-450-5. Deleting or Modifying a Federal Tax Certification.
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
The Office of Recovery Services/Child Support Services (ORS/CSS) will refer qualified support debts to the federal Office of Child Support Enforcement (OCSE) for offset by federal tax refund intercept as authorized in 45 CFR 303.72 (2003) and 42 U.S.C. Section 664.
1. Effective October 1, 2007, all IV-A and Non-IV-A child support debts will be submitted for federal tax refund offset for past-due support owed to any child, whether or not the child is a minor at the time of certification or offset.
2. IV-A and Non-IV-A debts which meet certification criteria may be certified and the federal tax refund may be intercepted, even if the obligor is paying on arrearages.
ORS/CSS will send an annual notice to all obligors certified for the federal tax refund intercept and to all unobligated spouses of these obligors, notifying the obligor of the amount of the arrearage certified, outlining the unobligated spouse's rights, and directing the obligor to contact ORS/CSS if he has questions. The notice will advise the obligor of his right to contest the amount of past-due support and of his right to an administrative review.
ORS/CSS will refund the portion of the obligor's intercepted federal tax refund that resulted from an earned income credit, if the obligor makes a written request and includes a copy of the federal tax return. If the intercept payment has been credited to a Non-IV-A case and has disbursed to the family, the request will be denied.
1. Any money collected through the tax refund offset process can be applied only to the arrearage certified.
2. Collections received through federal tax refund intercept will be applied to satisfy certified IV-A and foster care arrearages before Non-IV-A arrearage.
3. On Non-IV-A cases the federal tax intercept payments will be held for at least 30 days but not more than 180 days before being disbursed to the obligee.
4. In the event that the Department of the Treasury, Financial Management Service (FMS) reclaims money which has been refunded to a Non-IV-A obligee, that obligee will be required to repay to the state the amount reclaimed by FMS.
1. If the total amount certified for IV-A and Non-IV-A is reduced to zero after the certification, ORS/CSS will delete the obligor from the certification list.
2. If the obligor's arrearage increases or decreases, ORS/CSS will modify the certification amount accordingly.
alimony, child support
October 25, 2007
May 20, 2019
62A-11-107; 45 CFR 303.72; 42 USC 664
For questions regarding the content or application of rules under Title R527, please contact the promulgating agency (Human Services, Recovery Services). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.