Ohio Admin. Code 5101:12-50-32.3

Current through all regulations passed and filed through December 2, 2024

Section 5101:12-50-32.3 - Adding, updating, and deleting obligors from the Ohio tax offset file

(A) This rule describes the process for adding, updating, and deleting obligor information.

(B) An Ohio tax offset file is submitted each week to the federal office of child support enforcement (OCSE). The Ohio tax offset file:

(1) Includes the name and social security number of any obligor who met the federal income tax refund offset submission criteria during the past week and was not previously submitted or, if previously submitted, had been deleted;

(2) Updates information regarding previously submitted obligors; and

(3) Deletes obligors who are no longer eligible.

(C) An obligor who becomes eligible for federal tax offset is automatically added to the Ohio tax offset file when the submission criteria described in rule 5101:12-50-32.1 of the Administrative Code are met. An obligor who had previously been submitted and subsequently deleted from the Ohio tax offset file shall be resubmitted when:

(1) Collections reduce the arrears below the submission threshold and new qualifying arrears subsequently accrue;

(2) An update to obligor information results in the arrears being reduced below the submission threshold and new qualifying arrears subsequently accrue; or

(3) The arrears were previously submitted, then deleted as described in paragraph (E) of this rule, and are now being resubmitted.

(D) The Ohio tax offset file includes updated information for an existing submission when:

(1) There is any change in the amount of the arrears;

(2) The arrears are modified to zero or to an amount that is below the submission threshold;

(3) The child support enforcement agency (CSEA) changes the indicator that excludes the submitted obligor from other federal offset programs such as passport denial;

(4) The submission indicator in the Ohio tax offset file changes from assigned to unassigned status or vice versa; or

(5) For any other transaction listed in paragraph (F) of this rule.

(E) A submission is deleted from the Ohio tax offset file when:

(1) The arrears amount is paid below the submission threshold;

(2) The CSEA modifies the arrears to an amount that is below the submission threshold;

(3) The CSEA completes an administrative review that results in the reduction of arrears below the submission threshold; or

(4) A supervisor within the CSEA has approved the deletion of the submission from the Ohio tax offset file.

(F) The support enforcement tracking system transmits the following transaction indicators to OCSE:

(1) "A" adds a new submission;

(2) "B" changes the name of the obligor;

(3) "D" deletes an existing submission;

(4) "L" changes the local state code for the submitting state;

(5) "M" modifies the arrears, which results in an increase or decrease in the amount of arrears;

(6) "R" replaces the current "yes" indicator with a "no" indicator, or a "no" indicator with a "yes" indicator, for offset submission or passport denial submission;

(7) "S" indicates the accumulated state payment amount;

(8) "T" indicates an order has been transferred to the state that issued the order for administrative tax offset review;

(9) "Y" resubmits an obligor and includes the obligor's address when the submission was previously been rejected because OCSE could not locate an address for the obligor; and

(10) "Z" updates the obligor's address.

(G) OCSE processes the transactions in the order indicated in paragraph (F) of this rule.

(H) OCSE will use an updated address submitted through a "Y" or "Z" indicator to issue any future pre-offset or offset notices.

(1) When an obligor's submission has been rejected by OCSE because OCSE could not locate the obligor's address and the CSEA subsequently obtains a valid obligor address, the CSEA shall use the "Y" indicator to resubmit the obligor and provide the obligor's address.

(2) When the CSEA obtains a new valid address for the obligor and chooses to submit the changed address to OCSE, the CSEA shall use the "Z" indicator to submit the new address. Once the CSEA has used a "Y" or "Z" indicator, the CSEA shall submit all future address changes using the appropriate "Y" or "Z" indicator.

Replaces: Part of 5101:1-30-77

Ohio Admin. Code 5101:12-50-32.3

Five Year Review (FYR) Dates: 2/3/2021 and 02/01/2026
Promulgated Under: 119.03
Statutory Authority: 3123.81, 3125.25
Rule Amplifies: 3123.81, 3125.03, 3125.25
Prior Effective Dates: 11/09/1981, 06/10/1982 (Emer.), 09/13/1982, 05/01/1986 (Emer.), 07/20/1986, 11/01/1986, 12/20/1988, 03/18/1989, 08/09/1990, 04/01/1991, 11/01/1991, 07/01/1992, 02/11/1993, 09/01/1994, 11/01/1994, 01/01/1996, 08/01/1998, 05/01/2001, 04/11/2003, 07/01/2006

Five Year Review (FYR) Dates: 09/15/2015 and 09/15/2020
Promulgated Under: 119.03
Statutory Authority: 3123.81, 3125.25
Rule Amplifies: 3123.81, 3125.03, 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06