• Introduction and Objectives
• Intake
• Location
• Paternity Establishment
• Support Establishment
• Support Collection
• Support Enforcement
• Interstate
• Cost of Living Adjustment

Enforcement through Administrative Enforcement

• Income Execution
• Unemployment Insurance Benefits (UIB) Intercept
• Income Tax Refund Offset
• Property Execution
• Driver's License Suspension
• Lottery Prize Intercept
• Tax Referrals
• Consumer Reporting
• Liens
• Passport Denial

Income Tax Refund Offset

What Happens?

If an non-custodial parent (NCP) doesn't successfully challenge a notice from CSE, the NCP's federal and/or New York State income tax refund is taken and sent to the Support Collection Unit for child support payment, on the past due amount that is owed.

Why it Happens?

Any TANF or IV-E Foster Care case in which the past due amount is equal to or greater than $150 is selected. Any non-TANF case in which the past due amount is equal to or more than $500 is certified for a federal Income Tax Refund Offset. Any case that is equal to or more than $50 and is at least two months delinquent is certified for a state Income Tax Refund Offset.