If you owe child support but are behind on your payments, federal and state agencies have several ways of collecting the overdue support. This overdue support is called “arrears” or “arrearages." One tool they use is the Treasury Offset Program (TOP). This program can take all or part of your federal income tax refund to cover the child support you owe. Here's how TOP works.
!A flowchart showing how a case for overdue child support is referred to the Treasury Department to use a parent's tax refund to pay child support arrears
In This Article
When Can the IRS Take My Tax Refund for Child Support?
Every state has an agency that collects and enforces child support orders. Washington, D.C., certain territories, and 60 tribal nations also have these agencies. The local agency will collect support and track payments after the parent who should receive child support applies for help. Child support agencies handle these cases automatically when the parents receive public assistance like TANF.
As of 2026, the local agency will send your case to the Treasury Department when a parent owes at least $500 in child support arrears. The threshold is $150 if the parent who receives support is on public assistance.
Then, if the parent who owes support is due to receive a tax refund, the IRS can take the amount of overdue support from that refund and forward it to the child support agency. This means the parent who owes support may receive a partial refund or none at all—depending on how much they owe and the original refund amount. (I.R.C. § 6402(c), 42 U.S.C. § 664 (2026).)
Will I Get Notice Before My Tax Refund Is Taken?
You’ll receive two different notices in the mail if arrears meet the requirements for the tax refund offset:
- At least 60 days before the offset, the child support agency will send you a letter. It will warn you about the offset and tell you how much you owe.
- If you haven’t resolved the problem, you'll receive a “Notice of Offset” from the Treasury Department. This notice tells you how much you owe.
The child support agency may not send a new notice every time the amount of overdue support changes. This means the amount on the first notice might differ from what the IRS takes from your refund.
How Do I Avoid a Tax Refund Offset for Child Support?
If you get a notice from a child support agency, read the letter carefully. The letter will explain your rights. It will tell you how to set up a payment plan, challenge the amount you owe, or request a review of your case. Don’t ignore this notice. Contact the agency right away. The contact information should be included in the letter.
The only way to avoid having your tax refund intercepted is to sign a payment agreement with the agency and begin making payments. This assumes there's no mistake and you actually owe the minimum amount to qualify for TOP.
Can I Request a Child Support Modification?
If you can't afford to pay your current child support order, you can request a child support modification. To qualify for a modification, you'll typically need to show a substantial change in circumstances, such as a job loss, a significant drop in income, or a major change in your child's needs or living arrangements. Ask the child support agency if they’ll review your case. You can also seek a modification directly in court. But even if you’re successful in lowering your child support obligation, the change typically won't apply to past payments. You'll still have to pay what you previously owed in back support—or have the amount taken out of your tax refund.
What Is an Injured Spouse Claim?
If the IRS offsets the refund from your joint tax return for overdue child support that your spouse owes—such as for children from a prior marriage—you can request your share of the refund back. You’ll need to file Form 8379 within the later of:
- three years after the due date of the original joint tax return, or
- two years after you paid the taxes that were offset for your spouse’s child support debt.
You can download Form 8379 and full instructions from the IRS page on Injured Spouse Allocation.
Follow all of the instructions carefully. If you file the claim with a joint return, enter “Injured Spouse” in the upper left corner of the first page. Don’t confuse “injured spouse” with “innocent spouse.” These are two different IRS terms.
If you live in a community property state, special rules apply. The IRS will use your state's rules to decide how much you might get back.
The IRS says processing time for these claims is generally:
- 14 weeks if you filed Form 8379 with a joint return on paper
- 11 weeks if you filed the form with an electronic joint return, or
- 8 weeks if you filed Form 8379 by itself after your joint return was processed.
If you haven’t received a response or your refund, you can try calling the IRS at 800-829-1040. You can also call your local IRS office. You may want to speak with a tax professional. A certified public accountant or a tax attorney can help with the claim form.
Can State Income Tax Refunds Be Intercepted for Overdue Child Support?
Some states with income tax (such as California and South Carolina) may also take a parent’s state tax refund for overdue child support. These state programs typically work like the federal TOP. However, they may have different rules. Each state decides how much you must owe before they take your state tax refund.
Like with a federal offset, you should receive notices from the child support agency and the state tax agency about any offset of your state tax refund for child support arrears.
What Other Consequences Can I Face for Unpaid Child Support?
Federal and state governments actively enforce child support orders. Local agencies get involved when parents receive public assistance on the child’s behalf. In other cases, the agencies step in when parents request their services.
Besides taking your tax refund, these agencies have other ways to collect overdue child support. Depending on your case—including how much you owe—you could face any of the following enforcement actions:
- An income withholding order that takes money automatically from your paychecks. This covers both arrears and current support payments. These orders can also apply to unemployment benefits, workers’ compensation, disability benefits, veterans’ benefits, and annuities.
- Your driver’s license, professional license, or recreational license may be suspended or revoked until you pay off the child support debt.
- The child support debt may appear on your credit report. This could hurt your credit rating and make it hard to borrow money.
- The agency may place a property lien on your home, car, or certain other types of property, so you can't sell or refinance until you pay off the debt.
- Your bank account and other financial accounts may be frozen until you pay off the debt.
- In some situations, property you own could be seized.
You could also face fines or jail time for unpaid support. This can result from:
- court proceedings for contempt if you willfully failed to follow your child support order, or
- in extreme cases, criminal charges under federal law or some state laws.
How Do I Apply for Child Support Enforcement Services?
If your child’s other parent is late with the payments or hasn't been paying at all, take action. You must have an active case with a child support agency before the overdue support can be collected through a tax refund offset.
You’ll need to apply for services to open a case with your state or tribal child support agency. You don't need to apply if the agency already handles your case. For example, this might be true if you applied for child support through the agency during your divorce. Or you might receive public assistance on your child's behalf. You may need to pay a one-time enrollment fee (up to $25) and an annual service fee (up to $35) if the agency collects at least $500 for you in a year. These fees don’t apply if you receive public assistance. Contact your local child support agency for current fee information.
Under the Uniform Interstate Family Support Act (UIFSA), child support agencies can enforce your support order even if your child’s other parent has moved out of state. They can also help find your ex when needed. If you moved to a different state after your divorce, the local agency can help. They can register your out-of-state child support order so it can be enforced in your state.
Once the agency opens your case, it will automatically notify the IRS when unpaid child support reaches the threshold for offsetting tax refunds. You generally won’t have to do anything else to receive the money. However, if the agency’s collection efforts haven’t worked or are taking too long, you may want to contact a family law attorney who can help you enforce your child support order in court.