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DCS  > Child Support > FAQs > Non Custodial Parent (NCP) FAQs Non Custodial Parent (NCP) FAQs

Federal Tax Offset

What is the Federal Income Tax Refund Offset (Intercept)?
The Federal Tax Refund Offset collects payments for delinquent child support from the Internal Revenue Service (IRS). These payments are the Federal Tax Refund which is due to the Non Custodial Parent (NCP).

IMPORTANT NOTE: Cases that receive a collection from the interception of the non-custodial parent's tax refund will be subject to a $25.00 fee per collection for federal offsets .  The non-custodial parent will, however receive credit for the full collection. There is no fee for state offsets.

What cases are eligible for submission to the Federal Income Tax Refund Offset Program (Intercept)?
If the NCP is at least $150.00 in arrears (delinquent) in a case where the custodial parent receives Temporary Assistance for Needy Families (TANF), or at least $500.00 in arrears (delinquent) in a Non-TANF case, his/her Federal Income Tax Refund is subject to intercept to pay child support. If the NCP has multiple cases, the total is a combination of arrearages for all cases. For example, if the NCP owes $400.00 arrears on a case and $150.00 arrears on another case, the total arrearage would be $550.00 and is eligible for the Federal offset process on a Non-TANF case and/or a TANF case, whichever is applicable.

Tax submission is only completed for Title IV-D cases, which is when a case is established, maintained and/or enforced by the local County Prosecutor’s office. 

What is a Title IV-D Case?
Custodial parents receiving TANF (Temporary Assistance for Needy Families) or custodial parents, who along with a child(ren), are receiving Medicaid services will be required to pursue child support services (the Title IV-D Program) through the local County Prosecutor's office.

Parents who do not receive TANF or Medicaid are also eligible to receive these services and can apply for IV-D program services if they need assistance with child support or paternity establishment.

How is an NCP notified if his case has been submitted for Federal Income Tax Refund Offset?
Pre-offset notices are issued to the NCP when the case becomes eligible for the Federal Tax Offset Program advising the case(s) has qualified for submission. The pre-offset notices are issued through out the year as case(s) becomes eligible for the Tax Offset program. These pre offset notices are issued to the last known address available to our office. Eligible NCP’s will receive only one Pre-offset notice although they may be submitted multiple years as long as there is a qualified arrearage balance.

How is an NCP notified that his taxes are intercepted for child support arrears?
The U.S. Department of Treasury’s Financial Management Service sends a written notice to the obligor informing them of the offset amount, the payment type that was offset, the date the offset occurred and which local County Prosecutor’s office is responsible for the submission. These notices are sent to the address which is used on the Federal Tax Return.

What if I do not agree with the amount of the arrears and/or the Federal Intercept?
NCPs can contest the determination of the amount of the past-due support owed and may request an administrative review. To request an administrative review, you must contact the local County Prosecutor’s office where your case is located. The contact information is provided on the Pre-Offset Notice and the Offset Notice.

What happens if I file a joint Federal return with my current spouse?
If a NCP files a joint return and certain conditions are met, the NCP’s current spouse may be eligible to receive their portion of the refund by completing IRS Form 8379- Injured Spouse Claim and Allocation. The form has eligibility criteria and filing instructions on the first page. These forms are to be mailed directly to the IRS office. Do not submit these to the Indiana Child Support Bureau or the local County Prosecutor’s office, but send directly to the Internal Revenue Service. The Injured Spouse Allocation – Form 8379 can be located at the Internal Revenue Website. You can copy and paste this address to go directly to the form: http://www.irs.gov/pub/irs-pdf/f8379.pdf. This form may also be obtained from a location which provides Federal Tax forms, such as a local library branch, U.S. Post Office or a tax preparer’s office.

State Tax Offset

What is the State Income Tax Refund Offset (Intercept)?
The State Tax Refund Offset collects payments of delinquent child support from Indiana State Department of Revenue. These payments are the refunds due to eligible Non Custodial Parents (NCPs).

What cases are eligible for submission to the State Income Tax Refund Offset Program (Intercept)?
NCPs who have qualified child support arrearages of $150.00 or more are eligible to have State tax refund monies intercepted to pay their child support. If the NCP has multiple cases, the total is a combination of arrearages for all cases. For example, if the NCP owes $100.00 arrears on one case and owes $60.00 arrears on another case, the total arrearage for the NCP is $160.00 which would be eligible. So, both cases would be submitted for State Tax Refund Offset.

What if I do not agree with the amount of the arrears and/or the State Intercept?
NCPs will receive a State Tax Notice indicating that the State tax refund is subject to interception due to an arrearage owed on child support obligation. Within this Notice it is indicated how the NCP may request an Administrative Hearing contesting the interception of the state tax refund. The request for an administrative hearing must be received by the Indiana Centralized Enforcement Unit (CEU) within thirty (30) days from the date on the Notice. A copy of the Notice must be returned with the written request and the request must also be signed.

What happens if I file a joint State return with my current spouse?
If a NCP files a joint return and certain conditions are met, the non-custodial parent’s spouse may be eligible to receive their portion of the refund by sending a written request to the Indiana Centralized Enforcement Unit, 402 W Washington St., MS 11, Indianapolis, IN 46204. Include a copy of the Notice, which was sent to the NCP, with the request. The current spouse (injured spouse) should include their Name, SSN and current address in the request in addition to the name of the NCP. The request should be signed by the current spouse. Do Not include this request with a request for an appeal hearing. All appeal requests must be made separately from any spousal request.

My tax refund has been intercepted; why has the money not been sent to the custodial parent?
If an individual return was filed, not a joint return, the money will not be sent to the custodial parent, for Non TANF arrears, for a minimum of ninety (90) days. If a joint return was filed, any intercepted refunds may be held up to six (6) months.

Paying Child Support by Mail

How does this affect me if I have been ordered to pay child support?

If you have been ordered to pay child support and it is not being withheld from your paycheck by an employer, you will need to begin to mail your child support personal check, money order or cashier’s check to the address below. Do not send cash.

INSCCU
P.O. Box 7130
Indianapolis, Indiana 46207-7130 

What types of payments will the INSCCU accept?

The INSCCU will accept the following types of payments:

Personal checks
Money orders
Cashier’s checks

The INSCCU will not accept cash payments. Cash payments will continue to be accepted on a walk-in basis at your local county Clerk’s Office.

What information should I send with my payment?

When sending a payment to the INSCCU, please include the following information:

▪ your name    
▪ your address
▪ your phone number  
▪ your ISETS case number
▪ last 4 digits of your social  security number    
▪ your court cause number
▪ payment amount
▪ the custodial party’s name

A downloadable form may be printed and sent in with your payments. The downloadable Child Support Payment Remittance Form may be found here or at http://www.insccu.com/

Where can I find my ISETS case number and cause number?

If you do not know your ISETS case number and/or your court cause number, you may contact the Kidsline at 317-233-5437 (local) or 800-840-8757 or 317-241-9636 (TTY). Customer service representatives are available Monday through Friday 7:00 a.m. to 6:00 p.m. and Saturday from 7:00 a.m. to 12:00 p.m.

What if I currently pay my child support to the Clerk’s Office by automatic withdrawal from my bank account or by credit card or at a local bank?

If you pay child support to the Clerk by automatic withdrawals from your bank account, by credit card or at a local bank that accepts payments for the Clerk’s Office, you should contact your local Clerk’s office to find out whether these payment options will continue to be available.

What if I use my bank’s online payment service to issue a check sent to pay my support?

If a paper check is generated through the use of an online banking service, you will need to make sure the check is sent to the INSCCU address above.

What if I have more than one court order for support and the orders are in different Indiana counties, can I send one check?

Yes. If you have more than one court order, you may send one check, even if the court orders are from different Indiana counties. However, when sending your payment, you must include the ISETS case number, court cause number and dollar amount for each of the cases to which the payment is to be applied.

Is there a phone number I can call with questions about my child support payment?

Yes. If you have child support payment-related questions, you may call the INSCCU customer service call center and Interactive Voice Response System (IVR) Kidsline at 317-233-5437 (local) or 800-840-8757 or 317-241-9636 (tty). Customer service representatives are available Monday through Friday 7:00 a.m. to 6:00 p.m. and Saturday from 7:00 a.m. to 12:00 p.m. Automated phone service is also available 24 hours per day, seven days per week. Assistance is available in 170 different languages upon request.

Paying Child Support Online or by Phone

How do I make a payment by phone?

Call 1-888-729-4771 to make a child support payment by credit/debit card over the phone.  Enter the information requested from the automated phone system (SSN, 10 digit case number, payment amount, credit/debit card information, and phone number) when prompted.

How do I make a payment online?

Click on the link ‘Make a Child Support Payment’ located in the upper right hand side of the Department of Child Services Child Support website.

Can I make an online payment using my mobile phone?

No.  At this time you cannot use a mobile/cell phone to make a child support payment.

Can I make a payment by electronic check?

 No.  However, you can use MasterCard, American Express, Discover, and bank issued (NYCE, Pulse, and Star) credit and debit cards.

Will I need a pin number or my case number to make a payment?

You will not need a PIN number.  However, you will need the case number and your Social Security Number to make payment.  You will need to enter the 10 digit case number by using leading zeros (e.g., 0000221133).  If you do not know your case number, call the Kidsline at (800) 840-8757 or local (317) 233-5437. 

How will this appear on my credit card statement?

The transaction will be listed as ‘IN CHILD SUPPORT’.  If you have any questions regarding the transaction, call the phone number listed on the credit card statement, which belongs to the Kidsline.

Why is the amount on my statement more than what I was given credit for on my child support case?

There is a processing fee associated with making a phone or an online payment.  The fee for making a payment is 2.25% of the total payment made.  This fee is non-refundable and is not applied to your case.

Can I make the Annual Support Fee (ASFE) payment online or by phone?

No.  Payments posted to this website or made by phone apply directly to your child support obligations that are due (current support and arrears).  Any fee payments cannot be processed through the online payment website or by phone.

Who do I contact if there is a problem with my credit card payment that I made either by phone or online?

Contact the Kidsline at (800) 840-8757 or local (317) 233-5437 regarding any questions on your credit card payment.  They will refer your call to someone who can pull up the transactions in order to address your issue.

Are there additional fees charged by my credit card company?

More than likely, your payment will be treated as a cash advance on your credit card statement.  Any other fees charged under the terms of your cardholder arrangement are between you and your card issuer.  To learn more about any fees charged by your credit card company for making child support payments on line or by phone, contact your credit card company directly.

Can I cancel a payment once it is completed?

No.  If you make a mistake with the payment, you can contact the Kidsline at (800) 840-8757 or local (317) 233-5437 regarding any questions on your credit card payment.  Please review each payment carefully before you submit it.  Once transactions have been submitted, they cannot be cancelled or changed.

Is my payment processed immediately?

Yes. Your credit card is charged immediately.  Once the transaction has settled with your credit card, the funds are sent to the Department of Child Services. Payments made prior to 3:00p.m. EST will be reflected on your child support case on the next business day.