The Tax Intercept Deadline: What You Need to Do Before November 30

The federal tax intercept program is one of the most reliable tools in California’s child support enforcement system — and one that operates almost automatically once properly activated. But there’s a deadline most custodial parents don’t know about that determines whether they receive the current tax year’s refund.

The November 30 Deadline

To intercept a payer’s federal tax refund for the current tax year, the case must be certified with the IRS through the Federal Tax Refund Offset program before November 30. Cases certified after that date may not be processed until the following year’s tax season. For custodial parents whose cases aren’t already enrolled, the window to confirm enrollment status — and request enrollment if needed — closes at the end of November.

The California Child Support Recovery System covers both intercept programs, the enrollment confirmation process, and what to do if a payer’s spouse files an injured spouse claim to recover part of an intercepted refund.

Educational use only. Not legal advice. Justice Foundation.