What is the Child Support Tax Intercept Program?
It's a method of collecting past due child support and maintenance from tax refunds or credits. A state is authorized to intercept or recover any refund or credit from state or federal taxes. That amount is applied to past due child support and maintenance. This collection method also is used for other types of debts. 
Must the back payments be owed to the state?
No. The child support agency of the state may intercept a tax refund when amounts are owed to the state, to the former spouse, or to the other parent.
How do you use the Tax Intercept Program?
A recipient of child support or maintenance payments can apply for the interception of any tax refund from the payer. All you have to do is file a request with the child support agency of the county where the court order for support or maintenance was entered. There's a small fee for making that application. Any federal or state tax refund then will be certified for interception.
Usually you have to apply around August for the next year's tax return. If there's a tax refund to intercept, you'll receive the money the following summer.
How will you know if your tax refund has been certified to be intercepted?
If you're behind in child support payments and you've been certified for interception of your taxes, your name will be placed on a list of such persons. Before the end of the year, you'll receive a letter notifying you of the certification and of the intent to intercept your tax refund. That letter will explain some of the rights you have.
What rights do you have if you receive such a notice?
You have a right to a hearing, but it's important to remember that you must request the hearing within 20 days once you receive the notice. You may hire an attorney to represent you at that hearing, but the court will not appoint one for you.
What defense can you raise at the hearing?
The sole issue at the hearing will be whether you owe the amount that was certified. That amount is indicated in the letter you received. If you don't believe you owe that amount, you may present proof to that effect. But even if the court determines that you don't owe the certified amount, it still can order that the amount be held for future support or maintenance payments.
What proof can you bring to the court?
You can bring your own payment records or ask for records from the clerk of court's office. It will give you a payment record that includes a list of payments and past due payments that have been certified. There may be a charge for those records.
What if you've declared bankruptcy?
Your obligation to pay child support is exempt from bankruptcy. In other words, any back payments you owe for child support can't be included as a debt and can't be discharged in a bankruptcy proceeding. Therefore, your child support debt will remain unchanged.
When does the tax intercept stop?
Your tax refund can no longer be intercepted when all past due amounts are paid up or, in the case of maintenance, when the order has expired and all payments have been made.
If you owe back payments, your refund still can be intercepted after your current obligation to support the child ends (generally when the child is 18, or 19 if the child remains in high school). A tax refund also can be intercepted when you've been making regular payments, as long as an outstanding debt remains.
What type of tax refund can be intercepted?
Any federal or state tax refund or credit as determined by the Department of Revenue can be intercepted. An example of a credit would be Wisconsin's Homestead Credit Refund.
Can Wisconsin disclose to the public the amount of child support you owe?
The state can use posters, media presentations, or other methods disclosing the amount of delinquent child support owed. It also can seek information about your whereabouts if you are delinquent.
Last updated: July 2000 | 
