Legal Question in Family Law in Pennsylvania
back child sopport
My boyfreind pays child support plus extra for back support every week.He owes back taxes of over $1000.00. When he files for taxes this year does his refund go to his back support or the IRS?
1 Answer from Attorneys
Re: back child sopport
You asked which gets first priority against an income tax overpayment refund, back taxes or child support arrears.
Assuming that there even is a refund due the IRS has first claim to the money due on a refund. This is because the IRS is withholding for payment of money on which taxes are due prior. In many cases, a claim filed with the IRS by a parent due an arrearage will get the IRS to loosen its grip.
The IRS has a publication on this topic but the title eludes me. You should be able to find it on the IRS Website.
Regards,
Roger Traversa
if child support arrearage is