You are here:

Income Taxes and Support (Divorce)

How to get a year-end statement from the Friend of the Court

Each January, the Friend of the Court prepares a statement of all payments received on your account. Please send a written request after January 15, including the names of both parties and your case number. The statements can also be picked up in person at the Friend of the Court/Child Support Division window. Please refer all tax questions to the Internal Revenue Service or your personal accountant.

Income Tax Intercepts

The court utilizes the threat of jail (contempt power) and regular deductions from an income source to ensure child support is paid. If the payer falls behind, provisions can be made to secure collections from any income tax refund the payer might be entitled to. This collection method is available on all cases. This program is called the Tax Refund Offset Program.
 
The Oakland County Friend of the Court submits requests to the State of Michigan and to the Internal Revenue Service. Minimum collection amounts are established by the state and federal government and procedures have varied from year to year.
 
After the Friend of the Court submits the payer's name to the taxing agency, a notice will be sent to the payer indicating that he/she should contact the Friend of the Court to make arrangements on his/her account to avoid the interception of his/her taxes. If the payer is not entitled to a refund or fails to file a tax return, there can be no interception. As with most of the collection remedies, it is important that the payee have available the full name of the payer, as well as date of birth and social security number.
 
Under current regulations, any money collected through the Federal Tax Intercept Program must first be applied to past due amounts owed to the State of Michigan for periods of time when FIP (formerly ADC) benefits were paid, then to past due amounts owed to the family.
 
The Friend of the Court must wait six months before any money received from a federal joint-tax return can be sent to the support payee. Any money collected from the State Tax Intercept Program is applied first to the child support payee account and then to the State of Michigan. The Oakland County Friend of the Court submits requests to the state of Michigan each August and to the Internal Revenue Service on a bi-weekly basis.
 
Minimum collection amounts are established by the state and federal government, and procedures have varied; however, the present minimum threshold is an arrearage of $150. If you wish to avoid submission for tax intercept, arrears must not exceed $150.