Back Child Support and Your IRS Stimulus Check
Back child support is a frequent problem in a divorce case particularly if there is a gap between the date a couple separates and the date one of the spouse's files for divorce.
According to a concise, well-written June 2, 2008 post on Attorney Robert Mue's Ohio Family Law Blog, the IRS is treating the federal economic stimulus payment as a tax refund. If you owe back child support, the IRS will apply the payment to the amount you owe. So you may receive a smaller payment or no payment at all. Quoting Attorney Mue's commentary, the New Hampshire Family Law Blog writes:
So what do you do if you and your spouse have filed a joint return and your spouse owes back child support if you want to avoid having the IRS seize your share? Well, you may fall in the category of what the IRS calls an “injured spouse”. To get your share of the stimulus payment, you can file Form 8379, Injured Spouse Allocation. You will then get your share of these payments, and your spouse’s share will be applied to his or her past-due federal or state income taxes or non-tax federal debt such as student loans and child support.
This is something you should take up with your tax-preparer or divorce attorney if you are concerned that your economic stimulus payment may be seized to pay back child support.
