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IRS Tax Refund Offset

The Federal Office of Child Support Enforcement and the Internal Revenue Service (IRS) have advised state child support agencies of a significant increase in the number of fraudulent income tax filings resulting in fraudulent tax refunds. The State of Florida is experiencing a high volume of fraudulent tax filings.

Tax refunds can be directed to the state child support agencies for past-due child support. This redirection of a tax refund is referred to as an offset. The Federal Office of Child Support Enforcement has authorized state child support agencies to hold tax refund offsets until the IRS completes their investigations.

The Internal Revenue Service is identifying and investigating tax refunds that may have resulted from fraudulent tax filings. The fraudulent filings may be due to personal identity theft.

The IRS website provides more detail about the fraudulent tax filings and information on personal identity theft. We are reviewing all tax refund offsets received from the IRS and placing holds on refunds that may be based on fraudulent tax filings. If the tax refund offset is not based on a fraudulent filing, the hold is released and the payment is disbursed.

We know that holding a tax refund offset can be difficult to customers expecting to receive the offset or expecting to be credited for a child support payment.

You can help us identify legitimate tax refund offsets so these payments can be released.

If you are the parent ordered to pay support and

  • You received a Treasury Department notice that your refund was offset for past-due child support and
  • The amount of the offset has not been credited to your past-due child support obligation

Please bring or send the following documents to a local child support office or mail to the address below

  • Copy of your picture ID
  • Federal income tax return for the year of the collection
  • All supporting documents (For example, W-2s and 1099 forms, etc.) and
  • Your contact information (mailing address, e-mail address, and phone number)

Florida Department of Revenue
Child Support Program
P. O. Box 8030
Attn: 2-4453 CPP Tax Refund Offset
Tallahassee, FL 32314-8030

We will contact you with the results of our review. You should hear from us within 10 – 15 business days after we receive your documentation.

Every tax refund offset hold is not due to a possible fraudulent tax filing.

A 170-day hold may be placed on the offset if it is the result of a joint tax return. This time period gives the co-filer who does not have a past-due support obligation time to file documentation with the IRS to separate the refund so we only keep what is owed by the other co-filer.

If you did not file a federal income tax return for the year of the collection, or did not claim a refund, we recommend you contact the Internal Revenue Service. You may be the victim of identity theft.