Haw. Code R. § 5-31-31.1 - Federal income tax refund offset

(a) The agency shall refer to the federal Office of Child Support Enforcement, those persons who owe arrearages in an amount that meets the requirements for federal income tax refund offset.

(b) Referrals to the Office of Child Support Enforcement will result in a pre-offset notice to the non-custodial parent. Upon receiving the notice, the non-custodial parent may request that the agency conduct an administrative review of the arrearages owed.

(c) Once a federal income tax refund offset has been made, the Secretary of the United States Treasury will send notice to the non-custodial parent indicating that the offset has occurred. Upon receiving the notice, the non-custodial parent may challenge the offset and request an administrative review from the agency. Challenges received by the agency after the federal income tax refund offset has been disbursed may not result in a return of the offset amount.

(d) The agency shall refer any challenge to the offset by the non-custodial parent's spouse to the Secretary of the United States Treasury.

(e) Collections resulting from federal income tax refund offsets shall be distributed in accordance with federal regulations. When the offset is received, it may be held for up to thirty calendar days in single filed tax returns and for up to one hundred eighty calendar days in jointly filed tax returns.

(f) In cases where arrearages are owed to the State during the period that the custodial parent received temporary assistance for needy families, the amounts collected shall first be distributed to the federal and the state governments for reimbursement of the assistance paid.

(g) Upon receipt of a written request for an administrative review, the agency shall proceed under section 5-31-35.1. If the arrearages are based upon another state's child support order and the non-custodial parent requests that the administrative review be done by the state that issued the order, the agency shall send the non-custodial parent's request along with all necessary documentation to the appropriate entity in the state that issued the order.

Notes

Haw. Code R. § 5-31-31.1

[Eff and comp MAR 30 2014] (Auth: HRS §§ 576D-2, 576D-6) (Imp: HRS §§ 576D-2, 576D-6; 45 C.F.R. §§302.60, 303.72)