Federal Tax Refund Offset, Administrative Offset, and Passport Denial

The Office of Child Support Enforcement (OCSE) helps state child support agencies (CSA) develop, manage, and operate their programs effectively according to federal law. OCSE operates the Federal Collections Enforcement (FCE) program, which provides limited enforcement services that facilitate collecting past-due child and spousal support. This information collection ensures continued compliance with federal law that requires and governs the Federal Tax Refund Offset, Administrative Offset, and Passport Denial programs. The Federal Tax Refund Offset and Administrative Offset programs are conducted by OCSE and the Department of the Treasury’s (U.S. Treasury) Bureau of the Fiscal Service (BFS). The Passport Denial Program is conducted by OCSE and the U.S. Department of State (DOS). The information collection activities are authorized as follows: U.S. Department of Health and Human Services (HHS) regulation requires state CSAs to notify OCSE of any deletion of or change in the debt submitted for federal tax refund offset. U.S. Treasury regulations also require states to notify OCSE of any decrease in or elimination of an amount referred for collection by federal income tax refund offset and by administrative offset within timeframes established by OCSE. 45 CFR 303.72(d)(2); 31 CFR 285.1(g); and 31 CFR 285.3(c)(5). The Federal Tax Refund Offset Program requires state CSAs to submit past-due support case information that meets specific criteria to offset a federal tax refund of a noncustodial parent owing past-due support. 42 U.S.C. §§ 652(b) and 664; 26 U.S.C. § 6402(c); 45 CFR 302.60 and 303.72. The Administrative Offset Program requires state CSAs to submit past-due support case information that meets specific criteria to withhold federal payments, other than federal tax refunds, to a noncustodial parent who owes past-due support. State participation in the Administrative Offset Program is optional, but states opting to participate must comply with federal requirements, including submitting the information required for the proposed collection. 31 U.S.C. § 3716(h); the Debt Collection Improvement Act of 1996 (Pub. L. 104-134, April 26, 1996); 31 CFR 285.1 and 285.3. The Passport Denial Program requires state CSAs to submit to DOS past-due support case information that meets specific criteria for the denial, revocation, restriction, or limitation of a passport held by a noncustodial parent who owes past-due support. 42 U.S.C. §§ 654(31) and 652(k); 22 CFR 51.60. State CSAs must submit the Annual Certification Letter to certify that each case submitted to OCSE for the Federal Tax Refund Offset, Administrative Offset, and Passport Denial programs meets federal requirements. 42 U.S.C. § 664; 31 CFR 285.1 and 285.3; 42 U.S.C. § 654(31). OCSE made minor formatting enhancements to the FCE Portal screens and removed the option to select gender. These program changes do not impact the burden.

The latest form for Federal Tax Refund Offset, Administrative Offset, and Passport Denial expires 2028-07-31 and can be found here.

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Federal Enterprise Architecture: Community and Social Services - Social Services

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