Child Support

Tax Refund Offset FAQs

FAQs updated 5 p.m., May 6, 2022

I didn’t receive the full amount of the third Economic Impact Payment and am claiming the 2021 Recovery Rebate Credit. Can it be intercepted for past-due child support? (posted 5-6-2022)

Yes. Although Congress exempted the third Economic Impact Payment checks or direct payments from the federal tax offset program for past-due child support, Recovery Rebate Credits are not exempt. A  ny refund on your 2021 tax return—including the impact of the 2021 Recovery Rebate Credit—generally will be subject to offset. Also, the law does not include protections for garnishment or levy (debt collection actions that occur after the payments are received by households).

You can find additional information about the Recovery Rebate Credit on the IRS website.

Will the 2021 Child Tax Credit be intercepted for past-due child support? (updated 5-6-2022)

Maybe. Congress exempted the advance payments of the Child Tax Credit from the federal tax offset program for past-due child support. Therefore, advance payments were not intercepted for past-due child support.

However, any refund on your 2021 tax return—including the impact of the Child Tax Credit—generally will be subject to offset. Also, the law does not include protections for garnishment or levy (debt collection actions that occur after the payments are received by households).

I qualified for the one-time $600 Oregon stimulus payment for low-income workers that the Oregon Department of Revenue is issuing by July 2022. Will this stimulus payment be intercepted for past-due child support? (Updated 5-6-22)

No. This relief payment is not subject to intercept or garnishment.

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Child Support Self-Assessment Report

The Federal Fiscal Year 2021 Self-Assessment Report is available here for download. The report is a PDF and requires Adobe Reader » to view.