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Child Support Resources
The Child Support Matrix of how federal tax information (FTI) may be used for purposes of Child Support Enforcement actions includes what information may be disclosed, to whom it may be disclosed and under which limitations and conditions.
Guidance for states with tribal CSEAs
The Supporting America’s Children and Families Act, Public Law (P.L.) 118-258, effective January 4, 2025, amended Internal Revenue Code (IRC) sections 6103 (l)(6), (l)(8), and (l)(10) and 6402(c) for the purposes of establishing child support orders, collecting and distributing child support payments and locating individuals owing child support debt and certifying debts for federal tax refund offset to collect past-due child support. The legislation allows Tribal IV-D child support agencies to participate in the Federal tax refund offset program by amendment of 42 USC 664(d) and directly request and use federal tax information to administer Tribal IV-D programs conditioned on meeting the safeguarding requirements of IRC 6103(p)(4).
At this time, Tribal IV-D child support agencies may continue their child support enforcement efforts as a contractor of the state agency or directly request and use FTI to administer Tribal IV-D programs. Tribal IV-D child support agencies requesting to directly receive federal tax information will need to begin the onboarding process by contacting the Office of Safeguards and submitting a Safeguard Security Report.
As new information becomes available, it will be shared with all child support agencies, including tribal partners.
Resources
- Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies.
Use of federal tax information (FTI) for child support enforcement purposes – Matrix
IRS disclosure policy guidance: Use of federal tax information (FTI) for child support enforcement purposes
| Disclosures to: | FTI authorized to disclose | Limitations and conditions |
|---|---|---|
| Custodial parent/guardian | The amount and date of a federal income tax refund offset, including the source of the payment and that the payment can be held for up to six months. | Disclosure of the payment information may be made to the custodial parent/guardian (CP) after the payment is received by the agency. The CP may be told about payments received but held; however, the reason for the hold may not be disclosed. The CP may be told the disbursement of the offset is being delayed because it may be subject to adjustment. Note: The CP may not have access to noncustodial parent (NCP) address provided. |
| Another state’s child support agency in interstate IV-D child support cases | On a case-by-case basis, FTI in the case record. | Disclosure must be only to accurately record and administer offset collections and distributions in IV-D cases between/among states that have a shared interest, on a case-by-case basis. Application sharing between states, excluding OCSE’s QUICK and CSENet systems, must be approved by IRS Office of Safeguards. |
| IV-D child support employees and contractors supporting the child support program, with a need for FTI access | All FTI. | FTI may be disclosed only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations. |
IV-D child support others supporting the child support program, but don’t have authority to or need FTI access Examples include: Judges and Officers and Clerks of the Court (acting as officers of the court in a court proceeding) | None. | Option 1: Federal Tax Offset (FTO) payment amounts may be disclosed provided that all payment sources are not disclosed (only payment date and payment amount) orally or in writing from child support payment records to prevent unauthorized disclosure of FTI. Option 2: In addition to the payment amount and payment date listed above, FTO Payment amounts may be described as voluntary or involuntary, or administrative/non-administrative, or any other designation that states choose to use. States may not use more than two designations for payment amounts. Note: FTI may be disclosed "in the defense of any litigation or administrative procedure [that arises from an offset] ensuing from a reduction made under subsection (c), (d), (e), or (f) of… [26 USC 6402]." |
| Federal Child Support Program Auditors | All FTI. | None. |
| Noncustodial parent | Any FTI of the NCP. | The NCP has the right of access to FTI maintained about him/her in the child support agency's files. |