• 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

Tax Referrals

What Happens?

NYS Dept. of Taxation and Finance places a lien on real or personal property, then seizes and sells the property.

Why it Happens?

An account is eligible if the past due support amount is equal to or greater than four months of payments (excluding retroactive support); no Income Execution payments were received in 45 days; there’s no Property Execution in place; and the non-custodial parent (NCP) is not receiving TANF, SSI or has income below the poverty level.

See example below

Example: personal property is seized and sold to pay for child support

Bill is self-employed and hasn't paid his child support in five months. He owes $32,000 in past due support and doesn't have any money in his bank accounts. But, he owns an antique car worth $25,000 that he bought at an auction. After the NYS Dept. of Taxation and Finance files a lien on the car, it is picked up and sold to pay his past due child support.