COVID-19 FAQs updated 3:12 p.m., March 26, 2021
You intercepted the paying parent’s first federal stimulus payment. When will you send me my child support payment? (updated 3-24-2021)
Nearly all stimulus payments intercepted for past-due child support have been distributed. Due to a problem with the IRS related to joint returns, some intercepted stimulus payments for joint filers have not all been distributed to families. Joint return offsets generally can be held for up to six months, and these offsets were permitted to be held until March 31, 2021. Due to an IRS issue announced this week, that has now been extended to June 30, 2021. We will continue holding these joint returns and plan to release those no later than June 30.
Is the third stimulus payment being intercepted for past-due child support? (updated 3-18-2021)
No. Congress passed the American Rescue Plan Act of 2021 on March 10, 2021, and the President signed it March 11, 2021. Congress exempted the third stimulus payment from the federal tax offset program for past-due child support. In other words, it will not be intercepted for past-due child support.
Congress also exempted the second stimulus payment from the federal tax offset program for past-due child support. Unlike the second and third stimulus payments, Congress did not exempt the first payment from the federal tax offset program. The first payment was intercepted for past-due child support.
The Oregon Child Support Program also will not garnish stimulus payments from financial institutions.
I didn’t receive one, or both, of the stimulus payments from 2020, and the IRS website says I should claim the Recovery Rebate Credit. Can the Recovery Rebate Credit be intercepted for past-due child support? (posted 2-23-2021)
Yes, as part of your federal tax refund. The IRS has stated that the Recovery Rebate Credit is part of the calculation of your 2020 tax liability. If you receive a tax refund for any reason—including the impact of the Recovery Rebate Credit—your federal tax refund can be intercepted for past-due child support. You can find more information about the Recovery Rebate Credit on the IRS website.