COVID-19 Economic Impact (Stimulus) Payments and Child Support

What are the Economic Impact (stimulus) Payments?

On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act, which, among other things, authorizes economic impact payments (also referred to as stimulus payments or recovery rebate payments) to eligible individuals. For details on these economic impact payments, please visit www.irs.gov/coronavirus.

Will my stimulus payment be intercepted to pay my child support arrears?

Yes, if you pay child support through the state’s IV-D program and owe child support, the Federal Treasury Offset Program (TOP) will reduce your stimulus payment up to the amount owed. This amount will be applied toward your child support arrears.

How does the Federal Treasury Offset Program know how much to reduce my stimulus payment?

DCSS must, by law, certify past-due child support debts to the Federal Office of Child Support Enforcement for federal enforcement. 

• Cases with public assistance or Temporary Assistance for Needy Families (TANF) arrears are referred if the total balance of TANF arrears is $150 or more. 
• Cases without public assistance/TANF arrears are referred if the total balance $500 or more.

States are not provided the option to reduce the amount submitted for federal enforcement.

How can I check to see if I owe child support arrears?

For questions regarding the Treasury Offset Program’s record of child support debt, please call the TOP Interactive Voice Response (IVR) system at 800-304-3107. You can also visit the DCSS website or call DCSS customer service at 1-800-882-4151 Monday - Friday, 7:00 a.m. - 5:30 p.m.

How much of my stimulus payment can be taken to satisfy my child support arrears?

Your stimulus payment will be reduced up to the total amount of arrears owed. The total stimulus payment may be intercepted when the child support amount owed is greater than the stimulus payment.

I am the paying parent and file my taxes jointly with my spouse. Will my spouse’s stimulus payment be applied to the arrears I may owe?

If the paying parent and his/her spouse are married filing jointly and the paying parents’ spouse filed an injured spouse claim with the 2019 tax return (or 2018 tax return if they haven’t filed their 2019 tax return), half of the total payment will be sent to the paying parents’ spouse and only the paying parents’ payment will be offset for past-due child support. There is no need to file another injured spouse claim for the payment. Please visit irs.gov/coronavirus/economic-impact-payment-information-center for additional information and filing instructions.  Note: The DCSS may hold stimulus payments for 30 days before being processed for single filers and up to 180 days for joint filers.

I pay child support to another state where the receiving parent lives. Which state will take my stimulus payment if I owe arrears?

The state where the arrears are owed will process the intercept of your stimulus payment.

What recourse do I have if I believe my stimulus payment should not have been intercepted?

You may dispute your stimulus payment being intercepted if you do not believe that you owe arrears. The paying parent may exercise his or her right to contest the offset by submitting the completed request for an Administrative Review form to [email protected] or by mailing your form to DCSS, Attn: ARU, P.O. BOX 40458, Phoenix, AZ 85067.

I have a case with DCSS and am owed child support. Will I get the paying parent’s recovery stimulus check?

The stimulus payments are subject to being intercepted if the paying parent owes arrears and the criteria for offset is met (see above). The amount taken will be applied to the case(s).  Note: stimulus payments may be held for 30 days before being processed for single filers and up to 180 days for joint filers (see injured spouse question).

I am the receiving parent and am currently receiving or have received public assistance or TANF for my child(ren).  Will I receive money from the stimulus payment that was intercepted from the paying parent and will it be applied to my case?

Federal law indicates how monies received by a state child support agency under the Federal Tax Refund Offset Program are distributed. Money from federal tax offsets are first applied to arrears owed to the state and then to the past due amount owed to the receiving parent. If there is money owed to the State of Arizona in your case, the stimulus payment up to the amount owed to the state will be retained by the state. The remainder will next be applied to arrears in your case.