Wisconsin Department of Children and Families

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Non IV-D R&D Debt Certification FAQ

In November, 2017 the child support program will begin certifying Receipt & Disbursement debts for state tax intercept on Non IV-D cases in Wisconsin. Below you will find some frequently asked questions and answers that parents have regarding this change.

**Note: No debts will be certified for federal tax intercept. This applies to state tax refunds only.**

What is a Non IV-D Case, and how do I know if I have one?

A Non-IVD case means a non-enforceable child/spousal support case. County child support agencies may only provide child support enforcement services for cases that are referred to the agency because the family is receiving certain forms of public assistance, or for cases where a parent has filed an application for services. These are referred to as "public cases" (or IV-D cases). If there has been no public assistance referral and no application for services has been made, or if you have formally declined child support program services, you have a Non IV-D case.

What is a Receipt and Disbursement (R&D) fee?

WI Statute 767.57 requires that each court case is charged a $65 fee each year for receiving and disbursing maintenance, child support, or family support payments. The court requires that each party ordered to make payments must pay the fee in each year for which payments are ordered or in which past-due support is owed. The R&D fee helps pay the cost of processing payments and maintaining payment records for your child/spousal support case(s).

What does debt certification mean?

This means that your unpaid R&D debt balances were reported to the Wisconsin Department of Revenue (DOR). The DOR may deduct these balances from any state tax refund, lottery winnings, unclaimed property, or DOA vendor payment before it is issued to you.

Why are these debts being certified with the Wisconsin Department of Revenue (DOR)?

WI Statute 49.855(1) requires that the Bureau of Child Support certify Non IV-D R&D debts to DOR for state tax intercept.

What criteria is used to determine if my debt is delinquent and eligible for certification?

To be eligible for certification, each of the following must be true:
  • You are a Non-Custodial Parent (NCP) on a child support/spousal support case
  • You have unpaid R&D fee debt on a Non IV-D case
  • You have a verified Social Security Number
  • You are not an NCP on a non-closed IV-D (enforceable) case valid for new enforcement actions.
  • Your court case has a total R&D balance greater than $65
  • Your court case did not have a payment to the R&D debt in the current year or up to 2 years prior

How do I know if I owe R&D fees?

Each year in January, NCPs receive a notice to pay the R&D fee. If the fee is not paid, and the NCP is employed, the employer will be sent a notice to pay the fee in July, and if a balance remains, again in October. If the NCP has no known employer, notices continue to be sent to the NCP quarterly at the last known address. It is important you keep your address up to date. You can manage your address and view your payments online here.

How will I know if I have a certified Non IV-D R&D debt?

Each year in late November, 30 days prior to submitting the certification to DOR, you will receive a notice in the mail to inform you that past due R&D debt balances on each eligible, Non IV-D court case will be certified with the DOR for offset of any tax refund due in the upcoming year. A copy of the notice may be viewed here.

Does the child support agency know if I have a certified Non IV-D R&D debt?

Yes. The child support mainframe system keeps track of each court case with an eligible Non IV-D R&D debt, and this information can be viewed by child support agency staff.

When will the certification be submitted to DOR?

Each December, the Bureau of Child Support will provide DOR with a file of debts to certify for state tax intercept of any state tax refunds due in the upcoming year. DOR will also intercept DOA vendor payments and Unclaimed Property to satisfy the certified Non IV-D R&D debts.

What if I need more information about the tax intercept notice?

A toll free number (877-209-5212) is displayed at the top of the notice that provides additional information about the notice.

What if the amount due on the notice doesn't match the amount I've seen on other statements?

You will receive a separate notice showing the Non IV-D R&D debt for each case certified. This is the amount that was due on the date that the notice was created. The debt balance amount actually certified to DOR will be the current balance as of December 31. If more money is intercepted than is owed, you will be issued a prompt refund of any amount overpaid.

What if I disagree that I owe the R&D fees displayed on the notice?

You have the right to contest whether the R&D balances are owed by requesting an administrative review and/or a court hearing. The request must be mailed to the Wisconsin State Bureau of Child Support, P.O. Box 7935, Madison WI, 53707-7935, and should include:
  • Your name
  • Your Social Security Number
  • Case Number
  • Current address
  • Telephone number
Administrative review requests can be made at any time and do not require the presence of an attorney. The written requests for an Administrative Review or Hearing will be reviewed by the Bureau of Child Support. Only requests in writing will receive a response.
The sole issue at a hearing will be whether the amount(s) certified for R&D fees are owed. Other issues, such as modification of a child support order, will not be heard. Legal representation may be available from legal services in your area. You have the right to consult with an attorney at your expense, or you may represent yourself.

How will I know if my state tax refund was taken to pay a certified Non IV-D R&D debt?

You will receive a separate tax refund intercept notice from DOR when a tax refund is actually taken to pay your R&D debt balances.

Will a fee be charged?

A fee will not be charged by the child support program against R&D collections that are applied only to the R&D debt balance(s).