Past-due support
(b) Past-due support(1) Definition. For purposes of this section, the term past-due support means the amount of a delinquent obligation, which amount was determined under a court order, or an order pursuant to an administrative process established under State law, for support and maintenance of a child or of a child and the parent with whom the child is living. (2) Past-due support qualifying for offset. Past-due support qualifies for offset under section 6402(c) and this section if (i) There has been as assignment of the support obligation to a State pursuant to section 402(a)(26) of the Social Security Act (relating to aid and service to needy families with children) and that State has made reasonable efforts to collect the amount of the obligation; (ii) The amount of past-due support is not less than $150.00; (iii) The past-due support has been delinquent for three months or longer; and (iv) A notification of liability for past-due support has been received by the Secretary of the Treasury as prescribed by paragraph (c) of this section.