Ohio Administrative Code Search

...(A) In accordance with section 3121.14 of the Revised Code, the child support enforcement agency (CSEA) with administrative responsibility shall conduct an investigation of the obligor's employment and resources when the CSEA receives notification or becomes aware of a change in the obligor's source of income or status of accounts in a financial institution. (B) The CSEA, in conducting the investigation, shall deter...

...(A) In accordance with section 3121.14 of the Revised Code, the child support enforcement agency (CSEA) with administrative responsibility shall conduct an investigation of the obligor's employment and resources when the CSEA receives notification or becomes aware of a change in the obligor's source of income or status of accounts in a financial institution. (B) The CSEA, in conducting the in...

...(A) This rule and its supplemental rules describe the process to submit overdue support or overpaid child support to the Ohio department of taxation (ODT) for state income tax refund offset. (B) The following definitions are applicable to this rule and its supplemental rules: (1) "Debt" means overdue support or overpaid child support. (2) "Debtor" means an individual who owes overdue suppor...

...(A) This rule and its supplemental rules describe the process to submit overdue support or overpaid child support to the Ohio department of taxation (ODT) for state income tax refund offset. (B) The following definitions are applicable to this rule and its supplemental rules: (1) "Debt" means overdue support or overpaid child support. (2) "Debtor" means an individual who owes overdue suppor...

...(A) Pre-offset notice. The office of child support will issue one of the following pre-offset notices to the debtor's last known address before submitting an eligible debt to the Ohio department of taxation (ODT) for state income tax refund offset: (1) The JFS 01834, "Notice of Ohio Income Tax Refund Offset for Child Support Overpayment" (effective or revised effective date as identified in rule...

...(A) Overdue support is eligible for state income tax refund offset submittal when: (1) The obligor maintains an arrearage in the payment of support for three months; (2) The amount of the total arrears during each of the three months is at least one hundred fifty dollars; and (3) The office of child support (OCS) has issued a JFS 01835, "Notice of Ohio Income Tax Refund Offset for Overdue S...

...(A) Overpaid child support is eligible for state income tax refund offset submittal when: (1) All current child support orders pertaining to this obligor and obligee and their children in common have been terminated by a court or administrative order; (2) A court or administrative order has established: (a) That the obligee has received a child support overpayment; and (b) The amount of the ch...

...(A) The federal offset program includes the following: (1) Federal income tax refund program, as established by the Child Support Amendments of 1984, Pub. L. No. 113-183, 128 Stat. 1944, 42 U.S.C. 664, September 29, 2014; (2) Financial institution data match program, as established by the Child Support Performance and Incentive Act of 1998, Pub L. No. 113-183, 128 Stat. 1944, 42 U.S.C. 666, September 29, 2014; and ...

...(A) This rule and its supplemental rules describe the process of collecting child support arrears through the federal income tax refund offset program. (B) The following terms and definitions apply to this rule and its supplemental rules: (1) "Adjustment" means a reduction that is made to the amount of a federal income tax refund offset that has been previously disbursed to a state by the bureau of fiscal service. ...

...(A) This rule describes the criteria used to submit an obligor in a IV-D case for federal income tax refund offset using the Ohio tax offset file. Every obligor in a IV-D case who meets the submission criteria shall be submitted for federal income tax refund offset. The consent of an obligee is not necessary prior to submission. The obligee may not choose whether an obligor is submitted for federal income tax refund ...

...(A) An obligor who meets the submission criteria described in rule 5101:12-50-32.1 of the Administrative Code will be submitted to the federal office of child support enforcement (OCSE) by the office of child support within the Ohio department of job and family services in a tax offset file on a weekly basis. This rule describes the process that occurs after the Ohio tax offset file is transmitted to OCSE. (B) Upon ...

...(A) This rule describes the process for adding, updating, and deleting obligor information. (B) An Ohio tax offset file is submitted each week to the federal office of child support enforcement (OCSE). The Ohio tax offset file: (1) Includes the name and social security number of any obligor who met the federal income tax refund offset submission criteria during the past week and was not previously submitted or, if...

...(A) For purposes of this rule, "rejected submission" means a rejection by the federal office of child support enforcement (OCSE) of the submission of an obligor for federal income tax refund offset that is included as an addition, deletion, or update in the Ohio tax offset file. (B) OCSE may reject a submission for any reason including, but not limited to, the following: (1) An invalid social security number; (2) ...

...(A) An obligor may contest the federal income tax refund offset program submittal by requesting an administrative offset review within thirty days of the date of the preoffset notice. The obligor must submit the request for the administrative offset review to the child support enforcement agency (CSEA) that has administrative responsibility for the order. (B) Administrative review procedure when the ...

...(A) An obligor is subject to federal income tax refund offset when the following conditions have been met: (1) The federal income tax refund offset submission criteria have been met; (2) The federal office of child support enforcement (OCSE) has certified that the obligor is eligible for federal income tax refund offset; and (3) The internal revenue service has notified the bureau of fiscal ser...

...(A) The bureau of fiscal service (BFS) charges a service fee for each completed federal income tax refund offset. BFS deducts the service fee from the offset amount prior to issuing the offset amount to the office of fiscal and monitoring services (OFMS) within the Ohio department of job and family services. (B) Upon receipt, OFMS will transfer to the Ohio child support payment central (CSPC) the offset amount toget...

...(A) The office of child support (OCS) within the Ohio department of job and family services shall provide to the child support enforcement agency (CSEA) federal income tax refund offset reports. These reports contain information about federal income tax refund offset collections, federal adjustments, federal offset fees, federal filing status, and other identifying information. (B) The CSEA shall...

...(A) This rule describes the federal tax offset adjustment process. There are certain circumstances, including invalid offsets, that require a federal income tax refund offset to be returned to the taxpayer (who may or may not be the obligor). This is accomplished either through a federal adjustment or a state payment. (B) A federal adjustment may occur as a result of a number of circumstances, wh...

...A federal income tax refund offset collection from a joint return shall be disbursed as follows: (A) Assigned arrears collections will be disbursed immediately at the end of every month to the Ohio department of job and family services. (B) Unassigned arrears will be disbursed six months after receipt or upon notification that the injured spouse has received the proper share of the refund, whichev...

...(A) The federal office of child support enforcement (OCSE) will refer an obligor who has been submitted for federal income tax refund offset to the United States department of state (DoS) for passport denial when the arrears of the obligor equal or exceed twenty-five hundred dollars in accordance with the Deficit Reduction Act of 2005, Pub. L. No. 109-171, 120, Sta. 4 (2005), 42 U.S.C. 652, February 6, 2006. (B) Upo...

...(A) The federal office of child support services (OCSS) will refer an obligor who has been submitted for federal income tax refund offset to the United States department of state (DoS) for passport denial when the arrears of the obligor equal or exceed twenty-five hundred dollars in accordance with the Deficit Reduction Act of 2005, Pub. L. No. 109-171, 120, Sta. 4 (2005), 42 U.S.C. 652, February ...

...(A) This rule describes judicial enforcement actions that a child support enforcement agency (CSEA) with administrative responsibility is required to or may take in addition to other enforcement actions described in division 5101:12 of the Administrative Code. The enforcement actions described in this rule require the filing of a judicial motion or complaint. The CSEA shall consult with its legal ...

...(A) This rule describes judicial enforcement actions that a child support enforcement agency (CSEA) with administrative responsibility is required to or may take in addition to other enforcement actions described in division 5101:12 of the Administrative Code. The enforcement actions described in this rule require the filing of a judicial motion or complaint. The CSEA shall consult with its legal ...

...(A) This rule describes the process that the child support enforcement agency (CSEA) with administrative responsibility shall use to request the governor of this state to extradite from another state an obligor who has been charged with criminal non-support in accordance with section 2919.21 of the Revised Code. This rule also describes the steps that a CSEA is required to take in response to a re...

...(A) In accordance with section 3123.95 of the Revised Code, the office of child support (OCS), in the Ohio department of job and family services (ODJFS), shall establish a program to increase child support collections by publishing and distributing a series of posters displaying child support obligors who are delinquent in their support payments. OCS shall use funds appropriated by the general assembly for child supp...