Rule 290-7-1-.08. Federal and State Tax Refund Intercept Program

1. (1) Eligible Cases.

   Intercept enforcement remedies may be used for cases which involve a delinquent court or administrative ordered amount of child support, and the State has an assignment of rights to support as a result of the receipt of TANF public assistance, or the non-TANF recipient of services has made application for or is otherwise receiving IV-D enforcement services. Requirements for the various programs are provided below:

   1. (a) TANF (including Foster Care) Tax Offset Certification Requirements:

      1. 1. The support obligation must have been established by court order or an administrative order from a IV-D agency of competent jurisdiction.
      2. 2. The TANF arrearages must be at least $150.00 for tax offset.
      3. 3. The arrearages must be at least $500.00 for state tax offset regardless of case type.
      4. 4. Before submittal, the Department or the Division of Family and Children Services has verified the accuracy of the obligor's name and social security number and the amount of past-due support for which there is a TANF assignment in effect.
      5. 5. The Department has a copy of the payment record.
      6. 6. The validity of the debt is not legitimately in dispute.
      7. 7. In intergovernmental cases, the federal certification can only be made by the state which has the TANF assignment. Any enforcing state must be advised that the obligor's name is being certified for federal refund offset. It may also be necessary to communicate with the enforcing state for purposes of verification of arrears, obtaining a copy of the payment record, etc.

   2. (b) Non-TANF (including Foster Care) Tax Offset Certification Requirements:

      1. 1. The obligee (including a nonparent custodian) must have applied for child support services. The support obligation must have been established by court order or an administrative order from a IV-D agency of competent jurisdiction.
      2. 2. The non-TANF arrearages must be at least $500.00 for Federal and State certification. If the obligee currently receives TANF, all arrearages are certified under the TANF category. If the obligee previously received TANF, but does not currently receive it, the debt due the Department must be certified under the TANF category. Any remaining arrearages due the obligee would be certified under the non-TANF category.
      3. 3. The validity of the arrearage is not legitimately in dispute.
      4. 4. In intergovernmental cases, the federal certification can only be made by the state where the obligee resides or has made application for child support services. Any enforcing state must be advised that the obligor's name is being certified for federal refund offset. It may also be necessary to communicate with the enforcing state for purposes of, including but not limited to, verification of arrears and obtaining a copy of the payment record.
      5. 5. Before submittal, the Department has verified the accuracy of the obligor's name and Social Security Number and the amount of delinquent support.
      6. 6. The Department has a copy of the order and any modifications and has a copy of the payment record.
      7. 7. TANF and foster care records have been checked to determine if there is an arrearage amount owed to the State of Georgia.
      8. 8. The Department has the obligee's current address.

2. (2) Notice and Appeal Rights.

   1. (a) Prior to certifying a tax intercept to either the Internal Revenue Service or the Georgia Department of Revenue, written notice must be provided to the obligor. An obligor notified of a planned tax intercept who wishes to contest the certification of the intercept must request an administrative hearing within 30 days of the date of the written notice. If no written request for a hearing is received by the Department within 30 days of the date of the written notice, the Department will not stop the tax intercept.
   2. (b) If an obligor timely seeks administrative review of the planned tax certification, the Department shall, within 21 days of receipt of the written request, initiate an administrative hearing before OSAH in accordance with Rule 290-7-1-.19.
   3. (c) Federal regulations require the Department to initiate a pre-offset hearing if timely requested by an obligor in accordance with 45 C.F.R. §§ 303.102, 303.72.
   4. (d) Upon receipt of notice that a federal or state refund has been offset, the obligor may contest the offset by requesting an administrative hearing. The request must be received by the Department within 30 days of the mailing of the notice.
3. (3) Under no circumstances shall any tribunal hearing a tax intercept appeal retroactively reduce or modify child support arrears.
4. (4) If an obligor in a case being enforced by the Department relocates without notifying the Department of his or her new address, the obligor shall be deemed to have waived his or her right to any written notices otherwise required by this Rule.
5. (5) An administrative hearing and any appeal therefrom under this Rule shall be held in accordance with the procedures set forth at Rule 290-7-1-.19 and O.C.G.A. § 50-13-40 et seq.

Authority: O.C.G.A. §§ 19-6-32, 19-11-12, 19-11-18, 19-11-24, 42 U.S.C. § 664.

History. Original Rule entitled "Modification of Child Support Obligation Established by Judicial Order" adopted. F. Oct. 17, 1991; eff. Nov. 6, 1991.

Repealed: New Rule entitled "Federal and State Tax Refund Intercept Program" adopted. F. June 15, 2011; eff. July 5, 2011.

Amended: F. Dec. 9, 2016; eff. Dec. 29, 2016.

Amended: F. Apr. 15, 2026; eff. May 5, 2026.