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Yes IF you state is aware of the arrearage.. The Internal Revenue Code Section 6402(c) allows the Department of Treasury and the IRS to use a taxpayer's refunds to offset delinquent child support arrearages.
The Department of Treasury offsets tax refunds by disclosing taxpayerss refund information to state Office of Child Support Enforcement agencies. The state agencies use the IRS's information to verify the taxpayer does not owe child support payments to its residents.
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