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Child Support State Tax Refund Offset
State Tax Refund Offset
The State Tax Refund Offset program, also known as Revenue Recapture (RR), is a way the child support agency collects child support arrears.
The child support agency can take the noncustodial parents state tax refunds and lottery winnings if any of the following are true:
The child support agency will not take state tax refunds or lottery winnings if any of the following are true:
The child support agency sends a Revenue Recapture Notice to the noncustodial parent. This notice informs the noncustodial parent that the child support agency has or will file a claim with the Minnesota Department of Revenue for the amount of the child support arrears. The notice explains the noncustodial parents right to review. It also explains what will happen if the noncustodial parent does not take action.
Minnesota law requires the Department of Revenue to charge the noncustodial parent a $15 fee when it offsets a state tax refund to pay child support arrears. The Department of Revenue automatically deducts the fee from the amount collected before it sends the payment to the child support agency.
The Department of Revenue sends a notice to the noncustodial parent when it sends the funds to the child support agency.
When the child support agency receives the offset funds, it applies the money to your cases that qualify for a state tax refund offset. The funds may be held before releasing to pay the custodial parent.
The state child support agency does not hold funds received from the offset of a single state tax refund.
If, after six months have passed, the non-obligated spouse did not file either an Injured Spouse Claim or an Injured Spouse Waiver of Claim to State Tax Intercept, the child support agency will release the funds.
If you filed a joint tax return with a spouse, the non-obligated spouse can file an Injured Spouse Claim. An Injured Spouse Claim prorates refunds from joint tax returns so the non-obligated spouses portion of the tax refund is not used to pay your child support obligation.
The non-obligated spouse must file an Injured Spouse Claim with the noncustodial parents child support officer.
The non-obligated spouse may choose to waive their claim to their portion of the tax refund by completing the Injured Spouse Waiver of Claim to State Tax Intercept. They can obtain the form by contacting the noncustodial parents child support officer.
Upon receipt of the signed form, the child support agency will release the funds.
Minnesota Statutes can be found on the Minnesota Office of Revisor of Statutes Web site.
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