| Chapter | Federal Authority |
| Fees | 42 U.S.C §664 Collection of Past Due Support from Federal Tax Refunds 45 CFR 303.72 Requests for collection of past-due support by Federal tax refund offset |
| Subject | State Authority |
| Federal Offset Fee | Wyoming Child Support Enforcement Rules Chapter 3 Eligibility and Application for Services |
| Policy Number | Effective Date |
| 5.4 | October 1, 2010 |
Overview
Since January 1999, the United States Department of Treasury’s Financial Management Service (FMS) has operated the federal income tax refund offset (Intercept) program. The Wyoming CSP submits a file to FMS of the delinquent non-custodial parents whose arrears meet the certification requirements as described in greater detail in 9.2 Enforcement – Administrative Remedies.
Note: Only IV-D cases can be submitted to FMS. |
Policy
When FMS intercepts a non-custodial parent’s federal income tax refund, FMS will forward the intercept to the appropriate State. Upon receipt of the intercept, the Wyoming CSP credits the non-custodial parent with the entire intercept amount; however, Wyoming CSP retains a $25 federal tax offset fee from any collection on behalf of a non-public assistance custodial parent, except in foster care or past or present POWER cases.
Upon application to the IV-D child support program, the custodial parent is notified of the $25 federal tax intercept fee via A Guide to the Wyoming Child Support Enforcement Program.
| Version Number | Last Revised Date |
| 3 | March 27, 2017 |