RECLAIMING YOUR TAX REFUND WHEN THE STATE CLAIMS CHILD SUPPORT ARREARS
The State can take your tax refund when there is a child support arrearage. If there is an arrearage of $150 or more owing to the State, your case will be certified to the IRS for a tax intercept. The State also certifies cases where $500 or more in child support are owing to the other parent or custodian. When a case is certified to the IRS, the IRS pays the tax refund to the State or other party who is owed the money.
Connecticut law has an important exception to this rule. It says that if the children for whom the support is owing live with you, the State will give you back your tax refund if:
it was collected to repay the state arrearage, AND
the children for whom it is owing live with you.**
You must show that the children live with you to get the money back. The law allows two ways to show that the children are living with you:
You are the legal guardian and you live with them, OR
The children lived with you for six months of the taxable year, or during the six months before the State takes your refund. To show this, you can supply records from school, doctors, or other sources that show that your address and your children’s address are the same.
If you qualify for the Earned Income Tax Credit (EITC), the State should not take your tax refund for child support owed to the State for these children.
Click here for more information and the form you need to file.
If you were chosen for the IRS Certification Test Program, the proof you need for the IRS is the same proof the State requires to give your tax refund back. Those who are part of this program received a letter from the IRS telling them about it. This group cannot apply for the EITC unless they provide proof of their children’s residence. About 4000 Hartford residents and another 4000 residents of Hartford County got these letters.
To reclaim your tax refund, send proof that your children live with you to your Support Enforcement office. To find out which office that is, call 1 (800) 228- KIDS. If your request is refused, you can ask for a hearing if you disagree with the decision.
**If the money was collected to repay the other parent or custodian, you will not get your tax refund back, even if the children are living with you