Wisconsin Department of Children and Families

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Non IV-D R&D Debt Certification FAQ

Each November, starting in 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 IV-D case is one that does not receive Case Management Services from a local child support agency, but does receive Financial Management Services. You have a Non IV-D case if a local child support agency has not received a public assistance referral or an application for child support program services; or if a payee not receiving public assistance has formally declined child support program services; or if a case has a court order for spousal support only. 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).

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

Wis. Stat. s.767.57 requires that each court case is charged a $65 fee each year for receiving and disbursing child support, family support, or spousal support payments. The court requires that a person 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.

What does Non IV-D R&D 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 is my Non IV-D R&D debt now certified with the DOR?

Wis. Stat. s. 49.855(1) was amended in 2015 and requires that the Bureau of Child Support certify Non IV-D R&D debts to DOR for state income tax refund intercept.

What criteria is used to determine if my case is eligible for Non IV-D R&D certification?

To be eligible for certification, each of the following must be true:
 
  • You are a court-ordered payer in a child support, family support, or 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 a payer in 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
Starting in November 2018, certain Non IV-D cases will NOT be eligible for certification if they meet certain other criteria; for example, if a payer is deceased or if a case has gone a long period without any financial activity.

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

Each year in January, you will receive a notice to pay the annual R&D fee. If the fee is not paid, and the payer is employed, your employer will be sent a notice to pay the fee in July; and if a balance remains, again in October. If you have no known employer, notices are sent to you each quarter at your 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. The amount shown is the balance that was due on the date that the notice was created. 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 program’s case management database keeps track of each court case with an eligible Non IV-D R& debt. Local child support agency staff can view this information.

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

A toll free number (1-877-209-5212) is displayed at the top of the notice that provides additional information about the notice.

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

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 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. Download the Request for Review Form. 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 will be reviewed by the Bureau of Child Support. Only requests in writing will receive a response.

When is the Non IV-D certification submitted to DOR?

Each December, the Bureau of Child Support will provide DOR with a list of cases with Non IV-D R&D debts to certify for state tax intercept of any state tax refunds due in the upcoming year.

How will I know if my state tax refund has been intercepted 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.

If you have not kept your address current with the child support program, you may not have received the initial notice of Non IV-D R&D certification sent in November. This may be the first time you become aware that your case was certified for Non IV-D R&D tax intercept.

Is a fee charged?

The child support program will not charge a fee for collections received from DOR and applied to an R&D fee balance.

DOR will charge its own separate fee of $5.00 for each income tax refund it intercepts and sends to the child support program. For example, if you are certified to DOR for a Non IV-D R&D debt of $800 and your refund is $700, then DOR will intercept $700, keep $5, and send $695 to the child support program. You will receive credit in our records for a $695 payment. The $5 DOR fee is non-refundable.

Does the child support agency know when the DOR intercepts all or part of my tax refund to pay Non IV-D R&D debt?

Yes. The child support program’s case management database keeps track of each court case with an eligible Non IV-D R&D debt. Local child support agency staff can view collections that were applied to this debt.