No $1,200 Rebates When Delinquent in Child Support
Can IRS intercept your rebate if you owe federal or state back taxes, or other debts?
No, unless. There is one exception to the “offset bypass” rule: People who are so delinquent in child support payments that they have been “certified” by a state agency.
Some interesting history can be found in a blog post today by Carlton Smith, who has extensive experience with low-income taxpayer clinics and in retirement volunteers at Harvard. He also discusses who gets the rebate in bankruptcy cases.
https://procedurallytaxing.com/so-how-will-the-recovery-rebate-refunds-work-this-time-part-ii/
