5101:12-80-10.1 Allocation hierarchy for federal income tax refund offset collections.

 

 

 

5101:12-80-10.1          Allocation  hierarchy  for  federal  income  tax  refund  offset collections.

 

 

 

(A)   A federal income tax refund offset collection shall allocate to arrears that are eligible to be submitted for federal refund tax offset, as described in paragraph (C) of rule 5101:12-50-32.1 of the Administrative Code.

 

(B)  The collection shall allocate according to the following hierarchy:

 

(1)  First to permanently assigned child support arrears;

 

(2)   Then to permanently assigned past care support arrears;

 

(3)   Then to permanently assigned spousal support arrears;

 

(4)   Then to assigned conditionally assigned child support arrears;

 

(5)   Then to assigned conditionally assigned past care support arrears;

 

(6)   Then to assigned conditionally assigned spousal support arrears;

 

(7)   Then to unassigned conditionally assigned child support arrears;

 

(8)   Then to unassigned conditionally assigned past care support arrears;

 

(9)   Then to unassigned conditionally assigned spousal support arrears;

 

(10)   Then to never assigned child support arrears;

 

(11)   Then to never assigned past care support arrears;

 

(12)   Then to never assigned spousal support arrears;

 

(13)   Then to assigned cash medical support arrears;

 

(14)   Then to assigned ongoing medical support arrears;

 

(15)     Then  to  reimbursement  for  birth  costs  ordered  to  be  paid  to  the  Ohio department of job and family services (ODJFS);

 

 

 

 

(16)   Then to reimbursement for medical expenses other than birth costs ordered to be paid to ODJFS;

(17)   Then to unassigned during assistance child support arrears;

(18)   Then to unassigned during assistance past care support arrears;

(19)   Then to unassigned during assistance spousal support arrears;

(20)   Then to unassigned cash medical support arrears;

(21)   Then to unassigned ongoing medical support arrears;

(22)     Then  to  reimbursement  for  medical  expenses  ordered  to  be  paid  to  an individual other than ODJFS.

(C)      Any  remaining  funds  shall  be  issued  to  the  obligor  unless  the  child  support enforcement agency has negotiated an alternative allocation with the obligor.

Effective:                                                             02/01/2016

Five Year Review (FYR) Dates:                         09/23/2015 and 02/01/2021

CERTIFIED ELECTRONICALLY

Certification

12/30/2015

Date

Promulgated Under:                           119.03

Statutory Authority:                           3121.71, 3125.25

Rule Amplifies:                                  3119.30, 3121.51, 3123.81, 5160.38, 5107.20

Prior Effective Dates:                         1/1/98, 9/20/01, 9/1/03, 6/15/06, 10/1/09