## [APPENDIX A]{.underline} 

# A. APPENDIX A - HANDOUT LIST

+--------------------+----------------------+--------------------------+
| **[Mod             | # [Handout or Re     | # [Title]{.underline}    |
| ule]{.underline}** | ference]{.underline} |                          |
+====================+======================+==========================+
| **Module 1**       |                      |                          |
+--------------------+----------------------+--------------------------+
| **Module 2**       | Reference 2-A        | Action Transmittal       |
|                    |                      | 98-07,                   |
|                    |                      |                          |
|                    |                      | 3/2/98: Financial        |
|                    |                      | Institution Data Match   |
|                    |                      | Requirements             |
+--------------------+----------------------+--------------------------+
| **Module 3**       | Reference 3-A        | OCSE Information         |
|                    |                      | Exchange:                |
|                    | Reference 3-B        |                          |
|                    |                      | New Hire State Reporting |
|                    | Handout 3-C          | Requirements (matrix)    |
|                    |                      |                          |
|                    | Handout 3-D          | SDNH Locations, QW, UI,  |
|                    |                      | W-4 data transmissions   |
|                    | Handout 3-E          | (diagrams)               |
|                    |                      |                          |
|                    | Handout 3-F          | NDNH (flow chart)        |
|                    |                      |                          |
|                    | Handout 3-G          | CONNECT:Direct/NDNH      |
|                    |                      | (flow chart)             |
|                    |                      |                          |
|                    |                      | New Hire reporting: Time |
|                    |                      | frames                   |
|                    |                      |                          |
|                    |                      | Expanded FPLS (graphic)  |
|                    |                      |                          |
|                    |                      | NDNH Proactive Match/FCR |
+--------------------+----------------------+--------------------------+
| **Module 4**       | Reference 4-A        | Social Security Numbers  |
|                    |                      |                          |
|                    | Reference 4-B        | Social Security Numbers  |
|                    |                      | by Geographic Region     |
|                    | Reference 4-C        |                          |
|                    |                      | Highest Group Issuance   |
+--------------------+----------------------+--------------------------+
| **Module 5**       |                      |                          |
+--------------------+----------------------+--------------------------+
| **Module 6**       |                      |                          |
+--------------------+----------------------+--------------------------+
| **Module 7**       |                      |                          |
+--------------------+----------------------+--------------------------+
| **Module 8**       | Reference 8-A        | Types of Locate Requests |
|                    |                      | and Authorized Persons   |
|                    | Reference 8-B        | matrix                   |
|                    |                      |                          |
|                    |                      | Unauthorized Disclosure  |
|                    |                      | or Inspection of         |
|                    |                      | Information: Table of    |
|                    |                      | Penalties                |
+--------------------+----------------------+--------------------------+
| **Module 9**       | Handout 9-A          | Federal Income Tax       |
|                    |                      | Refund Offset            |
|                    | Handout 9-B          | Program\--Eligibility    |
|                    |                      | Criteria                 |
|                    | Handout 9-C          |                          |
|                    |                      | Distribution of          |
|                    |                      | Collections from         |
|                    |                      | Offsets: Following the   |
|                    |                      | Money                    |
|                    |                      |                          |
|                    |                      | General Information      |
|                    |                      | Concerning Interstate    |
|                    |                      | Cases                    |
+--------------------+----------------------+--------------------------+
| **Module 10**      |                      |                          |
+--------------------+----------------------+--------------------------+

### 

**[HANDOUT 3-A]{.mark}**

**OCSE INFORMATION EXCHANGE**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**NEW HIRE REPORTING**

**Department of Health and Human Services**

**Administration for Children and Families**

**Office of Child Support Enforcement**

**May, 1998**

About OCSE Information Exchanges...

**[HANDOUT 3-A]{.mark}**

The Office of Child Support Enforcement periodically produces
information exchanges as a means of providing \"at-a-glance\"
information on innovative enforcement practices. This matrix on New Hire
Reporting is an update of the one issued in October 1997. Information in
this version is current as of April 30, 1998.

The Personal Responsibility and Work Opportunity Reconciliation Act of
1996 (PRWORA) mandated the creation of a National Directory of New Hires
and required each State to have a New Hire Reporting program in effect
by October 1, 1998. PRWORA requires employers to report certain
information on their newly hired employees to their State Directory of
New Hires (SDNH). (States can add optional data elements to the six
Federally-required data elements.) States then match this data against
their child support case records to locate parents, establish support
orders, or enforce existing orders.

The attached matrix lists New Hire Reporting requirements from the 54
States and territories (including Washington, DC, Guam, Puerto Rico, and
the Virgin Islands). Although the categories of the matrix are for the
most part self-explanatory, some explanation should be given concerning
two categories:

-   Exemptions:

The \"Exemptions\" column indicates whether a State is presently
exempting any employers from reporting their New Hires or whether a
State is presently exempting any group of employees from being reported.
As of October 1, 1998, all States are required to be in compliance with
PRWORA, meaning that all employers will be required to report all New
Hires. Therefore, most exemptions listed on this matrix refer to
existing New Hire Reporting programs that must change as of October 1,
1998.

**[HANDOUT 3-A]{.mark}**

-   Proposed Changes as of October 1, 1998:

The \"Proposed Changes...\" column describes any changes planned,
usually as the result of legislation proposed or passed, to bring the
State into compliance with the PRWORA mandate. For example, a State may
have required an employer to report monthly as part of a voluntary
program. As of October 1, 1998, the reporting requirement must be not
later than 20 days after the date of hire.

Because some States are still in the process of passing legislation to
come into compliance with the Federal law, the information in this
matrix is open to interpretation and subject to change but is current as
of April 30, 1998. We encourage employers to contact their State(s)
directly for the most up-to-date information on reporting requirements.

Suggestions on how to improve these information exchanges or additional
topics for OCSE to address are welcome. Contact:

OCSE

370 L\'Enfant Promenade, SW, 4^th^ floor

Washington, DC 20447

This information can also be found on the OCSE web site:

[http://www.acf.dhhs.gov/programs/cse](http://www.acf.dhhs.gov/programs/cse/)

**[HAND-OUT 3-A]{.mark}**

New Hire Reporting Requirements Matrix

May 4, 1998

To: ALL STATE IV-D DIRECTORS

Re: State New Hire Reporting Requirements

Dear Colleague:

We are pleased to send you the enclosed State New Hire Reporting
Requirements matrix, which is an update of the September 1997 matrix. A
special effort has been made to include Web sites, e-mail addresses, and
toll-free telephone and fax numbers.

We urge you to review the information included about your State and to
submit any updates to Nancy Benner at (301) 718-8197 (e-mail address is
nancyabe@Erols.com).

> Sincerely,
>
> David Gray Ross
>
> Deputy Director
>
> Office of Child Support Enforcement

Enclosures

cc: State New Hire Contacts

  --------------------------------------------------------------------------------------------------------------------------------------------------------------
  **NEW HIRE STATE REPORTING                                                                                                                  
  REQUIREMENTS**                                                                                                                              
  --------------------------------------- --------------- ---------------- ------------------ ---------------- ------------ ----------------- ------------------
                                                                                                                                              

                                                                                                                                              

                                                                                                                                              

  **State**                               **Reporting**   **Data           **Method of**      **Exemptions**                **Multistate**    **Proposed**
                                                          Elements**                                                                          

  **Phone, Fax, Internet (including Web   **Timeframe**   **as of          **Transmission**                                 **Reporting**     **Change in**
  site,**                                                 10/1/97**                                                                           

  **FTP, and E-mail), EFT and Modem       **10/1/97**                                                                       **Capability?**   **Requirements**
  (BBS)**                                                                                                                                     

                                                                                                                                              **for 10/1/98**

                                                                                                                                              

  Alabama                                                                                                                                     

                                                                                                                                              

  \(334\) 353-8491 (phone)                7 days          W-4 elements,    Report-of-hire     None                          Yes               No changes

  \(334\) 242-8956 (fax)                                  date of hire,    card, mail, fax,                                                   

  Web site:                                               newly hired      magnetic tape,                                                     

  www.dsmd.state.al.us/dir/                               or recalled;     cartridge tape,                                                    

  Web site is for information only                        Optional: job    diskette, bul-                                                     

  E-mail:                                                 refusal indica-  letin board                                                        

  newhire@dsmd.dsmd.state.al.us                           tor              system (BBS)                                                       

  BBS: (334) 242-0525                                                                                                                         

                                                                                                                                              

  Alaska                                                                                                                                      

                                                                                                                                              

  \(907\) 269-6685 (phone)                monthly         W-4 elements,    mail, fax, mag-    Employers                     No                All employers

  \(907\) 269-6077 (fax)                                  date of birth,   netic tape,        with fewer than                                 

  Web site:                                               employer\'s AK   cartridge tape,                                                    new hires with-

  www.revenue.state.ak.us.csed/csed/htm                                    Dept. of Labor     diskette, Web                                   

                                                          no., date of     site               who work less                                   

                                                          hire; Optional:                                                   than 1 mo., or    

                                                          medical insur-                                                    less than 350     

                                                          ance                                                              hours in a 6-     
                                                          availability,                                                                       

                                                          wage type,                          month period                                    

                                                          hours, wage,                                                                        

                                                          wage schedule                                                                       

                                                                                                                                              

  Arizona                                                                                                                                     

                                                                                                                                              

  \(602\) 252-4045, press 3 (phone)       15 days         W-4 elements     mail, fax          Employees                     Yes               All employers

  \(602\) 248-3127 (fax)                                  Optional: date                                                    working fewer     

                                                          of birth, date                                                    than 22/hrs/wk    
                                                          of                                                                                  

                                                          hire                                in 6-month per-                                 in 20 days

                                                                                              iod or earning                                  

                                                                                              less than \$300/                                

                                                                                              month                                           

                                                                                                                                              

  Arkansas                                                                                                                                    

                                                                                                                                              

  \(800\) 259-2095 (phone)                20 days         W-4 elements     mail, fax, mag-    None                          Yes               No changes

  \(501\) 376-2125 (phone)                                Optional: date   netic tape,                                                        

  \(501\) 682-3087 (phone)                                of birth, date   diskette                                                           

  \(800\) 259-3562 (fax)                                  of hire, state                                                                      
                                                          of                                                                                  

  \(501\) 376-2682 (fax)                                  hire                                                                                

  Web site: www.AR-newhire.com                                                                                                                

                                                                                                                                              

  California                                                                                                                                  

                                                                                                                                              

  \(916\) 657-0529 (phone)                30 days         Employee\'s      mail, fax, mag-    Employers with                Yes               All employers

  \(916\) 654-6845 (technical             (20 days        first initial    netic tape,        fewer than 4                                    to report W-4
  information)                                            and                                                                                 

  \(916\) 653-5214 (fax)                  as of 7/98)     last name, SSN,  cartridge tape,    employees;                                      elements, State

  Web site:                                               employer\'s      diskette           employees un-                                   

  www.edd.cahwnet.gov                                     name, address,                                                                      der 18 or work-

  Web site is for information and down-                                                       State Employer                ing less than     

  loading employer reporting form.                        Account Num-                        20 days or                                      

                                                          ber (EDD)                           earning less                                    

                                                                                              than \$300/mo.                                  

                                                                                              CA targets 17                                   

                                                                                              SIC\'s\--high                                   

                                                                                              turnover jobs.                                  

                                                                                                                                              

  Colorado                                                                                                                                    

                                                                                                                                              

  \(303\) 297-2849 (phone)                20 days         W-4 elements     mail, fax,         None                          Yes               No changes

  \(303\) 297-2595 (fax)                                  Optional: date   magnetic tape,                                                     

  Web site: www.newhire.state.co.us                                        of hire, payroll   cartridge tape,                                 

  E-mail: leann.anderson@state.co.us                                       address            diskette, modem                                 

  modem: (303) 296-4023                                                                                                                       

                                                                                                                                              

  Connecticut                                                                                                                                 

                                                                                                                                              

  \(860\) 424-5044 (phone)                35 days         W-4 elements;    mail, fax,         None                          Yes               All employers

  \(800\) 816-1108 (fax)                                  date of hire,    magnetic tape,                                                     

  EFT:(860) 566-5340                                      CT tax registra- cartridge tape,                                                    

                                                          tion number,     EFT                                                                of hire, CT tax

                                                          employer con-                                                                       

                                                          tact and phone                                                                      

                                                                                                                                              

  Delaware                                                                                                                                    

                                                                                                                                              

  \(302\) 369-2160 (phone)                20 days         W-4 elements     mail, fax,         None                          Yes               No changes

  \(302\) 577-4848 (fax)                                                   magnetic tape,                                                     

  E-mail: newhire@state.de.us                                              cartridge tape,                                                    

                                                                           diskette                                                           

                                                                                                                                              

  District of Columbia                                                                                                                        

                                                                                                                                              

  1-888-689-6088 (phone)                  20 days         W-4 elements,    phone, fax,        None                          No                No changes

  1-888-689-6089 (fax)                                    date of birth,   magnetic tape,                                                     

                                                          date of hire,    cartridge tape,                                                    

                                                          salary, employ-  diskette                                                           

                                                          er\'s unemploy-                                                                     

                                                          ment security                                                                       

                                                          number; Option-                                                                     

                                                          al: medical in-                                                                     

                                                          surance availa-                                                                     

                                                          bility, date of                                                                     

                                                          qualification,                                                                      

                                                          gender, salary,                                                                     

                                                          employer\'s con-                                                                    

                                                          tact phone and                                                                      

                                                          numbers                                                                             

                                                                                                                                              

  Florida                                                                                                                                     

                                                                                                                                              

  \(850\) 487-6235 (phone\--new hire      14 days         Employee name,   mail, fax, mag-    Employers with                Yes               All employers
  info)                                                                                                                                       

  \(850\) 413-9102 (phone\--new hire info                                  SSN, date of       netic tape,      fewer than                     
  AVR)                                                                                                         250                            

  \(850\) 922-9590 (phone\--child support                                  hire, FL Unem-     cartridge tape,                                 
  info)                                                                                                                                       

  \(850\) 921-3540 (technical                                              ployment Com-      diskette                                        
  information)                                                                                                                                

  \(850\) 921-3976 (fax)                                  pensation Ac-                                                                       Revenue will

  Web site: sun6.dms.state.fl.us/dor                                       count Number;                                                      

  Web site is for information only.                       Optional: date                                                                      New Hire pro-

                                                          of birth                                                                            gram

                                                                                                                                              

  Georgia                                                                                                                                     

                                                                                                                                              

  \(888\) 657-9585 (phone)                10 days         W-4 elements,    mail, fax, mag-    None                          Yes               No changes

  \(404\) 657-2498 (phone)                                date of birth,   netic tape,                                                        

  \(404\) 657-3860 (fax)                                  date of hire,    cartridge tape,                                                    

  \(404\) 657-0109 (fax)                                  employer\'s      diskette                                                           

                                                          phone number                                                                        

                                                                                                                                              

                                                                                                                                              

                                                                                                                                              

  Guam                                                                                                                                        

                                                                                                                                              

  \(671\) 475-3360 (phone)                10 days         W-4 elements,    mail, fax          Employees                     No                No changes

  \(671\) 475-6118 (fax)                                  date of birth                       working fewer                                   

                                                                                              than 3 mo., or                                  

                                                                                              earning less                                    

                                                                                              than \$300/mo.,                                 

                                                                                              or working less                                 

                                                                                              350 hours in                                    

                                                                                              6-month period                                  

                                                                                                                                              

  Hawaii                                                                                                                                      

                                                                                                                                              

  \(808\) 586-8984 (phone)                5 days          W-4 elements     mail, magnetic     Employers in                  No                All employers

                                                          (except FEIN),   tape               agriculture and                                 

                                                          date of hire,                                                                       foreign stu-
                                                          type                                                                                

                                                          of work, full or                                                                    dents without

                                                          part-time hrs                                                                       SSN\'s are kept
                                                          per                                                                                 

                                                          week, employer                                                                      on paper file

                                                          Unemployment                                                                        but not pro-

                                                          Insurance Ac-                                                                       cessed.

                                                          count No; Op-                                                                       

                                                          tional: employer                                                                    

                                                          contact, phone                                                                      

                                                                                                                                              

  Idaho                                                                                                                                       

                                                                                                                                              

  \(800\) 627-3880 (phone)                20 days         W-4 elements,    mail, fax,         None                          Yes               No changes

  \(208\) 332-7411 (fax)                                  date of hire,    diskette, Web                                                      

  Web site: www.labor.state.id.us                         Unemployment     site                                                               

                                                          Insurance Ac-                                                                       

                                                          count Number                                                                        

                                                                                                                                              

  Illinois                                                                                                                                    

                                                                                                                                              

  \(800\) 327-HIRE \[4473\] (phone)       20 days         W-4 elements;    mail, fax,         None                          Yes               No changes

  \(312\) 793-9856 (technical                                              Optional: date     magnetic                                        
  information)                                                                                                                                

  \(217\) 557-1947 (fax)                                  of hire, address tape, cartridge                                                    

  Web site: www.ides.state.il.us                          for wage-with-   tape, diskette,                                                    

  E-mail: NHIRE@bes016r1.state.il.us                                       holding orders     Web site, E-mail                                

                                                                                                                                              

  Indiana                                                                                                                                     

                                                                                                                                              

  \(800\) 437-9136 (phone)                20 days         W-4 elements     mail, fax, mag-    Self-employed                 Yes               No changes

  \(800\) 408-1388 (fax)                                  Optional: date   netic tape,                                                        

  Web site: www.dwd.state.in.us                           of birth, date   cartridge tape,                                                    
                                                          of                                                                                  

  \(800\) 236-5446 (to access Web site)                                    hire, state of     diskette, Web                                   

  E-mail: workone@ded-is.state.in.us                                       hire               site                                            

                                                                                                                                              

  Iowa                                                                                                                                        

                                                                                                                                              

  \(515\) 281-5331 (phone)                15 days         W-4 elements,    phone, mail,       Employees                     Yes               No changes

  \(515\) 281-8854 (fax)                                  date of birth,   fax, magnetic      under 18 or                                     

                                                          date of hire,    tape, cartridge                                                    

                                                          employer\'s      tape               than \$1/day                                    

                                                          phone number,                                                     (until 7/1/98);   

                                                          medical insur-                                                    exemptions do     

                                                          ance, availabil-                                                  not apply to      

                                                          ity, date of                                                      multistate        
                                                          qual-                                                                               

                                                          ification,                                                        employers         
                                                          address                                                                             

                                                          for income with-                                                                    

                                                          holding                                                                             

                                                                                                                                              

  Kansas                                                                                                                                      

                                                                                                                                              

  \(888\) 219-7801 (phone)                20 days         W-4 elements     mail, fax, dis-    None                          Yes               All employers

  \(785\) 296-5025 (phone\--Topeka area)                                                      kette, Web                                      

  \(888\) 219-7798 (fax)                                                   site, FTP                                                          new hires with-

  Web site: www.hr.state.ks.us                                                                                                                in 20 days

  E-mail: newhires@hr.state.ks.us (for                                                                                                        
  PIN)                                                                                                                                        

  FTP:                                                                                                                                        
  ftp.hr.state.ks.us/incoming/newhires                                                                                                        

                                                                                                                                              

  Kentucky                                                                                                                                    

                                                                                                                                              

  \(800\) 817-2262 (New Hire information) 7 days          W-4 elements;    mail, fax, mag-    None                          Yes               20-day time

  \(800\) 817-0099 (fax)                  (until 7/15/    Optional: KY     netic tape, cart-                                                  

  Web site: www.ky-newhire.com            98\)            Employer Ac-     ridge tape, dis-                                                   

  modem: (804) 771-9768                                   count Number,    kette, Internet,                                                   

                                                          employer con-    modem                                                              

                                                          tact and phone,                                                                     

                                                          date of birth                                                                       

                                                          state of hire,                                                                      

                                                          medical availa-                                                                     

                                                          bility                                                                              

                                                                                                                                              

  Louisiana                                                                                                                                   

                                                                                                                                              

  \(888\) 223-1461 (phone)                20 days         W-4 elements     phone, mail,       None                          Yes               No changes

  \(504\) 342-4591 (phone)                                Optional: date   fax, magnetic                                                      

  \(888\) 228-1462 (fax)                                  of hire          tape, cartridge                                                    

  \(504\) 342-4529 (fax)                                                   tape, diskette,                                                    

  Web site: www.dss.state.la.us                                            Web site                                                           

                                                                                                                                              

  Maine                                                                                                                                       

                                                                                                                                              

  \(800\) 442-6003 (phone\--in state)     7 days          W-4 elements,    phone, mail,       None                          Yes               All employers

  \(207\) 287-2886 (phone)                                Optional: date   fax, magnetic                                                      to report all

  \(800\) 437-9611 (fax\--in state)                       of birth, date   tape, diskette                                                     new hires with-
                                                          of                                                                                  

  \(207\) 287-6882 (fax)                                  hire;                                                                               
                                                          employer\'s                                                                         

  E-mail: newhire@state.me.us                             ME DOL Num-                                                                         

                                                          ber or NECSES                                                                       

                                                          EIN                                                                                 

                                                                                                                                              

  Maryland                                                                                                                                    

                                                                                                                                              

  \(888\) MDHIRES (888) 634-4737 (ph)     20 days         W-4 elements,    phone, mail,       None                          Yes               No changes

  \(410\) 347-9911 (phone)                                date of hire,    fax, magnetic                                                      

  \(410\) 347-5993 (fax)                                  MD Unemploy-     tape, cartridge                                                    

  Web site: www.mdnewhire.com                             Account No.;     tape, diskette,                                                    

  E-mail: lmims.ba@ix.netcom.com                          Optional: date   Web site, E-                                                       

                                                          of birth,        mail                                                               
                                                          gender,                                                                             

                                                          medical insur-                                                                      

                                                          ance availabil-                                                                     

                                                          ity, salary,                                                                        
                                                          rate,                                                                               

                                                          employer con-                                                                       

                                                          tact, phone/fax                                                                     

                                                                                                                                              

  Massachusetts                                                                                                                               

                                                                                                                                              

  \(800\) 332-2733 (phone)                14 days         W-4 elements,    mail, fax, mag-    None                          Yes               No changes

  \(617\) 577-7200, ex. 30488 (phone)                                      date of hire or    netic tape, Web                                 

  \(617\) 887-5049 or 5059 (fax)                          reinstatement    site                                                               

  \(888\) DOR-1334 (to register for Web                                                                                                       
  site)                                                                                                                                       

  Web site: www.ma-cse.org                                                                                                                    

  E-mail: newhire@ma-cse.org                                                                                                                  

  E-mail not for reporting                                                                                                                    

                                                                                                                                              

  Michigan                                                                                                                                    

                                                                                                                                              

  \(800\) 524-9846 (phone)                20 days         W-4 elements;    mail, fax, mag-    None                          Yes               No changes

  \(800\) FORM2ME (to receive W-4 forms)                                   Optional: date     netic tape,                                     

  \(800\) 524-9846 (technical                                              of birth, date of  diskette, E-mail                                
  information)                                                                                                                                

  \(517\) 886-9190 (fax)                                  hire, driver\'s  (free employer                                                     

  Web site: www.mfia.state.mi.us/                         license number   data entry soft-                                                   

  newhires/contents.htm                                                                       ware)                                           

  E-mail: report@minew-hires.com                                                                                                              

  Web site is for information only.                                                                                                           

                                                                                                                                              

  Minnesota                                                                                                                                   

                                                                                                                                              

  \(800\) 672-4473 (phone)                20 days         W-4 elements;    phone, mail,       Domestic work-                Yes               All employers

  \(612\) 227-4661 (phone)                                Optional: date   fax, magnetic      ers or employ-                                  

  \(612\) 227-4991 (fax\--in state)                       of birth, date   tape, cartridge    ees earning                                     new hires with-
                                                          of                                                                                  

  \(800\) 692-4473 (fax\--out of state)                   hire, state of   tape, diskette,    less than \$250                                 

  Web site: www.mn-newhire.com                            hire, employer   FTP, EFT           per month and                                   

  Web site for information only                           contact and                         working less                                    

  FTP: ftp.mn-newhire.com                                 phone number                                                                        than 2 months

  EFT: (612) 222-4539                                                                                                                         

                                                                                                                                              

  Mississippi                                                                                                                                 

                                                                                                                                              

  \(800\) 241-1330 (phone)                15 days         W-4 elements     mail, fax, mag-    None                          Yes               No changes

  \(800\) 937-8668 (fax)                                  Optional: date   netic tape,                                                        

  Web site:                                               of birth, date   cartridge tape,                                                    
                                                          of                                                                                  

  www.new-hires.com/mississippi                           hire, state of   diskette, Web                                                      

  E-mail: mississippi@new-hires.com                                        hire, gender       site, E-mail                                    

                                                                                                                                              

  Missouri                                                                                                                                    

                                                                                                                                              

  \(800\) 585-9234 (phone\--new hire)     20 days         W-4 elements,    mail, fax, mag-    None                          Yes               No changes

  \(800\) 859-7999 (phone\--gen. Info)                    date of hire     netic tape,                                                        

  \(573\) 526-8079 (fax)                                                   cartridge tape                                                     

  Web site:                                                                                                                                   

  www.state.mo.us/dss/cse/cse.htm                                                                                                             

  E-mail: askcse@mail.state.mo.us                                                                                                             

  Web site is for information only                                                                                                            

                                                                                                                                              

  Montana                                                                                                                                     

                                                                                                                                              

  \(888\) 866-0327 (phone, in state only) 20 days         W-4 elements,    phone, mail,       None                          Yes               No changes

  \(406\) 444-9290 (phone)                                date of hire,    fax, magnetic                                                      
                                                          em-                                                                                 

  \(888\) 272-1990 (fax)                                  ployer\'s State  tape, cartridge                                                    
                                                          ID                                                                                  

  \(406\) 444-0745 (fax)                                  number, employ-  tape, diskette,                                                    

  Web site:                                               er\'s phone,     Web site,                                                          
                                                          fax;                                                                                

  www.mt.gov/revenue/rev.htm                              Optional: date   E-mail                                                             

  E-mail: rknudson@mt.gov                                 of birth, state                                                                     
                                                          of                                                                                  

                                                          hire,                                                                               
                                                          employee\'s                                                                         

                                                          home phone #,                                                                       

                                                          medical insur-                                                                      

                                                          ance                                                                                
                                                          availability,                                                                       

                                                          date of                                                                             
                                                          qualifica-                                                                          

                                                          tion                                                                                

                                                                                                                                              

  Nebraska                                                                                                                                    

                                                                                                                                              

  \(888\) 256-0293 (phone)                20 days         W-4 elements;    mail, fax, mag-    None                          Yes               No changes

  \(402\) 691-9957 (phone)                                Optional: state  netic tape,                                                        

  \(402\) 471-9160 (phone\--general                                        of hire, employer  cartridge tape,                                 
  info.)                                                                                                                                      

  \(888\) 430-6906 (fax)                                  contact and      diskette, Web                                                      

  Web site: www.Nenewhire.com                             phone number     site (FTP),                                                        

  E-mail: contact@Nenewhire.com                                            E-mail                                                             

                                                                                                                                              

                                                                                                                                              

                                                                                                                                              

                                                                                                                                              

  Nevada                                                                                                                                      

                                                                                                                                              

  \(888\) 639-7241 (phone)                20 days         W-4 elements;    mail, fax, mag-    None                          Yes               No changes

  \(702\) 684-8685 (phone)                                Optional: date   netic tape,                                                        

  \(702\) 687-4487 (phone\--technical                                      of birth, date of  cartridge tape,                                 
  info.)                                                                                                                                      

  \(702\) 684-8681 (fax)                                  hire, state of   diskette                                                           

                                                          hire, NV EIN                                                                        

                                                                                                                                              

  New Hampshire                                                                                                                               

                                                                                                                                              

  \(888\) 803-4485 (phone)                20 days         W-4 elements;    mail, fax, mag-    None                          Yes               No changes

  \(603\) 229-4371 (phone)                                NHES Employer    netic tape,                                                        

  \(603\) 229-4324 (fax)                                  Account Num-     diskette                                                           

  \(888\) 783-3598 (fax)                                  ber (if any);                                                                       

                                                          Optional: date                                                                      

                                                          birth, date of                                                                      

                                                          hire, state of                                                                      

                                                          hire, type of                                                                       
                                                          hire                                                                                

                                                                                                                                              

  New Jersey                                                                                                                                  

                                                                                                                                              

  \(877\) NJHIRES (877) 654-4737          20 days         W-4 elements,    phone, mail, fax,  None                          Yes               No changes

  \(609\) 588-2355 (phone)                                Optional: date   magnetic tape,                                                     

  \(609\) 588-2354 (fax)                                  of birth, date   cartridge tape,                                                    
                                                          of                                                                                  

  Web site: www.nj-newhire.com                            hire             diskette                                                           

  E-mail: newjersey@nj-newhire.com                                                                                                            

  Web site for information only                                                                                                               

                                                                                                                                              

  New Mexico                                                                                                                                  

                                                                                                                                              

  \(888\) 878-1607 (phone)                20 days         W-4 elements;    mail, fax, mag-    None                          Yes               No changes

  \(505\) 995-8230 (phone)                                Optional: date   netic tape,                                                        

  \(800\) 759-KIDS (child support info)                                    of birth, date of  cartridge tape                                  

  \(505\) 827-7200 (child support info)                   hire, state of   diskette, Web                                                      

  \(505\) 995-8232 (fax)                                  hire, employer   site, EFT                                                          

  \(888\) 878-1614 (fax)                                  payroll address,                                                                    

  Web site: www.nm-newhire.com                            employer con-                                                                       

  E-mail: www.nm-newhire.com                              tact, phone,                                                                        

  E-mail not for new hire reporting                       medical insur-                                                                      

                                                          ance                                                                                
                                                          availability                                                                        

                                                                                                                                              

  New York                                                                                                                                    

                                                                                                                                              

  \(800\) 972-1233, option 1 (phone)      20 days         W-4 elements     mail, fax, mag-    None                          Yes               No changes

  \(518\) 463-2618 (technical info)                                        netic tape,                                                        

  \(518\) 463-4514 (fax)                                                   cartridge tape,                                                    

  Web site: www.state.tax.ny.us                                            diskette                                                           

  Web site for information only                                                                                                               

                                                                                                                                              

  North Carolina                                                                                                                              

                                                                                                                                              

  \(888\) 514-4568 (phone\--new hire      20 days         W-4 elements,    mail, fax,         None                          Yes               No changes
  reports)                                                                                                                                    

  \(800\) 205-9912 (phone\--wage                                           State EIN;         magnetic tape,                                  
  withholding)                                                                                                                                

  \(919\) 876-2221 (technical info.)                      Optional: date   cartridge tape,                                                    

  \(919\) 877-1019 (fax)                                  of birth, date   diskette                                                           

  Web site: www.ncnewhires.com                            of hire                                                                             

  E-mail: customerservice@ncnewhires.com                                                                                                      

  E-mail: techsupport@ncnewhires.com                                                                                                          

  Web site for information only                                                                                                               

  North Dakota                                                                                                                                

                                                                                                                                              

  \(800\) 755-8530 (in state, phone)      20 days         W-4 elements     mail, fax,         None                          Yes               No changes

  \(701\) 328-3582 (phone)                                Optional: date   magnetic                                                           

  \(701\) 328-5497 (fax)                                  of birth, date   tape, cartridge                                                    

  \(800\) 366-6888 (for TDD service)                      of hire, state   tape, diskette,                                                    
                                                          of                                                                                  

                                                          hire, State EIN  FTP (using                                                         

                                                                           Expedite soft-                                                     

                                                                           ware)                                                              

                                                                                                                                              

  Ohio                                                                                                                                        

                                                                                                                                              

  \(800\) 208-8887 (phone)                20 days         W-4 elements,    mail, fax, mag-    None                          Yes               No changes

  \(440\) 808-8021 (fax)                                  date of birth,   netic tape,                                                        

  \(216\) 861-0323 (fax)                                  date of hire,    cartridge tape,                                                    

  Web site: www.New-HIRES.com                             state of hire,   diskette, Web                                                      

  E-mail: onhrp@new-hires.com                             Earned/Income    site, E-mail                                                       

                                                          Tax Credit                                                                          
                                                          claim,                                                                              

                                                          gender, date of                                                                     

                                                          termination                                                                         

                                                                                                                                              

  Oklahoma                                                                                                                                    

                                                                                                                                              

  \(800\) 317-3785 (phone)                20 days         W-4 elements,    mail, fax, mag-    None                          Yes               No changes

  \(405\) 522-5871 (phone)                                date of hire,    netic tape,                                                        

  \(800\) 317-3786 (fax)                                  state of hire;   cartridge tape,                                                    

  \(405\) 557-5350 (fax)                                  Optional: date   diskette, Web                                                      

  \(405\) 557-7297 (technical info.)                      of birth, OK Ac- site                                                               

  Web site:                                               count No., em-                                                                      

  www.oesc.state.ok.us/newhire                            ployer phone,                                                                       

                                                          medical insur-                                                                      

                                                          ance                                                                                
                                                          availability,                                                                       

                                                          occupation,                                                                         

                                                          salary and rate                                                                     

                                                                                                                                              

  Oregon                                                                                                                                      

                                                                                                                                              

  \(503\) 986-6053 (phone)                14 days         Employee\'s      mail, fax,         OR is targeting               Yes               All employers

  (800)360-3330 (fax)                     (20 days        name, SSN,       magnetic tape,     certain employ-                                 

  \(503\) 986-6161 (fax)                  as of 10/98)    employer\'s      diskette           er groups: con-                                 

                                                          name, address,                                                                      struction, wood

                                                          Oregon Tax ID                                                                       industry, truck-

                                                          number (until                       ing, automobile                                 

                                                          10/98)                              dealers, ser-                                   

                                                                                              vice stations,                                  

                                                                                              auto repair, etc                                

                                                                                              (8 SIC\'s)                                      

                                                                                                                                              

  Pennsylvania                                                                                                                                

                                                                                                                                              

  \(888\) PAHIRES \[724-4737\] (phone)    20 days         W-4 elements,    mail, fax, mag-    None                          Yes               No changes

  \(717\) 657-HIRE (fax)                                  date of hire,    netic tape,                                                        

  Web site: www.panewhires.com                            employer con-    cartridge tape,                                                    

  E-mail: info@panewhires.com                             tact name and    diskette, Web                                                      

  Web site and E-mail may be used for new                                  phone number       site, e-mail,                                   
                                                                                              FTP                                             

  hire reporting                                          Optional: date                                                                      

                                                          of birth                                                                            

                                                                                                                                              

  Puerto Rico                                                                                                                                 

                                                                                                                                              

  \(787\) 767-1500 (phone)                20 days         W-4 elements,    mail, fax, mag-    None                          Yes               No changes

  \(787\) 767-3882 (fax)                                  employer\'s      netic tape,                                                        

                                                          State ID no.,    cartridge                                                          

                                                          date of birth,   tape, diskette                                                     

                                                          date of hire                                                                        

                                                                                                                                              

  Rhode Island                                                                                                                                

                                                                                                                                              

  \(888\) 870-6461 (new hire info)        14 days         W-4 elements,    phone, mail,       None                          Yes               No changes

  \(401\) 277-2847 (child support info)                   payroll address  fax, magnetic                                                      

  \(888\) 870-6461 (phone reporting)                      medical insur-   tape, cartridge                                                    

  \(888\) 430-6907 (fax)                                  ance             tape, diskette,                                                    
                                                          availability,                                                                       

  Web site: www.Rinewhire.com                             date of          Web site                                                           
                                                          qualifica-                                                                          

  E-mail: contact@Rinewhire.com                           tion; Optional:                                                                     

                                                          date of birth,                                                                      

                                                          date of hire,                                                                       

                                                          state of hire                                                                       

                                                                                                                                              

  South Carolina                                                                                                                              

                                                                                                                                              

  \(800\) 768-5858 (phone)                20 days         W-4 elements;    mail, fax,         Their program                 Yes               All employers

  \(803\) 737-6027 (phone)                (as of          Optional: date   magnetic tape,     is voluntary                  Exemptions        to report W-4

  \(803\) 737-6032 (fax)                  10/98)          of birth, date   cartridge tape,    until 10/98                   do not            elements
                                                          of                                                                                  

  Web site: www.state.sc.us./dss/csed                                      hire               diskette                                        apply to

  Web site for information only                                                                                             multi-state       

                                                                                                                            employers         

                                                                                                                                              

                                                                                                                                              

                                                                                                                                              

                                                                                                                                              

  South Dakota                                                                                                                                

                                                                                                                                              

  \(888\) 827-6078 (phone)                20 days         W-4 elements;    phone, mail,       None                          Yes               No changes

  \(605\) 626-2942 (phone)                                Optional: date   fax, cartridge                                                     

  \(888\) 835-8659 (fax)                                  of birth, date   tape, diskette,                                                    
                                                          of                                                                                  

  Web site:                                               hire, state of   Web site                                                           

  www.state.sd.us/dol/newhire.htm                         hire                                                                                

                                                                                                                                              

  Tennessee                                                                                                                                   

                                                                                                                                              

  \(888\) 715-2280 (phone)                20 days         W-4 elements;    mail, fax, mag-    None                          Yes               No changes

  \(615\) 884-2827 (fax)                  Optional:       Optional: date   netic tape,                                                        

  Web site:                               5 days          of birth, date   diskette, Web                                                      
                                                          of                                                                                  

  www.new-hires.com/tennessee             (recom-         hire, state of   site, E-mail                                                       

  E-mail: tennessee@new-hires.com         mended)         hire, gender,                                                                       

                                                          medical insur-                                                                      

                                                          ance                                                                                
                                                          availability,                                                                       

                                                          date of                                                                             
                                                          qualifica-                                                                          

                                                          tion, Earned In-                                                                    

                                                          come Tax Cre-                                                                       

                                                          dit, payroll                                                                        
                                                          addr.                                                                               

                                                                                                                                              

  Texas                                                                                                                                       

                                                                                                                                              

  (888)TEXHIRE \[839-4473\] (phone)       20 days         W-4 elements;    phone, mail,       Their program                 Yes               All employers

  \(800\) 732-5015 (fax)                                  Optional: date   fax, magnetic      is voluntary                                    to report W-4

  Web site: www.texasnewhire.state.tx.us                                   of birth, date of  tape, cartridge                                 

  E-mail: TXHIRES@flash.net                               hire, state of   tape, diskette,                                                    

                                                          hire, TX EIN,    Web site, E-mail                                                   

                                                                                                                                              

  Utah                                                                                                                                        

                                                                                                                                              

  \(800\) 222-2857 (in state-phone)       20 days         W-4 elements;    mail, fax, mag-    None                          Yes               Reporting by

  \(801\) 526-4361 (phone)                                Optional: date   netic tape,                                                        bulletin board

  \(801\) 526-4391 (fax)                                  of hire, occu-   cartridge tape,                                                    system coming

  Web site: www.dwsa.state.ut.us                          pation, full or  diskette                                                           

  Web site for information only                           part-time                                                                           

                                                                                                                                              

  Vermont                                                                                                                                     

                                                                                                                                              

  \(802\) 241-2194 (phone)                20 days         W-4 elements;    mail, fax, mag-    Their program                 No                All employers

  \(802\) 828-4286 (fax)                                  Optional: VT     netic tape,        is voluntary                  (Will have        to report W-4

  Web site: www.det.state.vt.us/                          Employer ID      cartridge tape,    until 10/98                   multistate        elements for all

  E-mail:                                                 number           diskette, Web                                    capability        new hires with-

  emplr@wpgate1.ah.state.vt.us                                             site                                             10/98)            in 20 days

  E-mail not for new hire reporting                                                                                                           

                                                                                                                                              

  Virgin Islands                                                                                                                              

                                                                                                                                              

  \(340\) 775-3070 (phone)                20 days         W-4 elements,    mail, fax          None                          No                Legislation is

  \(340\) 775-3808 (fax)                                  date of hire                                                                        pending; Web

  E-mail: pcsd@viaccess.com                                                                                                                   site coming

  E-mail not for reporting new hires                                                                                                          

                                                                                                                                              

  Virginia                                                                                                                                    

                                                                                                                                              

  \(800\) 979-9014 (phone)                20 days         W-4 elements;    mail, fax, mag-    None                          Yes               No changes

  \(804\) 771-9733 (phone)                                Optional: date   netic tape,                                                        

  \(800\) 688-2680 (fax)                                  of birth, date   cartridge tape,                                                    

  \(804\) 771-9709 (fax)                                  of hire, state   diskette,                                                          

  Web site: www.va-newhire.com                            of hire, employ- Internet, modem                                                    

  modem: (804) 771-9768                                   er\'s VEC no.,                                                                      

                                                          contact, phone                                                                      

                                                                                                                                              

  Washington                                                                                                                                  

                                                                                                                                              

  \(800\) 562-0479 (phone)                35 days         W-4 elements,    mail, fax, mag-    WA is targeting               Yes               All employers

  \(800\) 782-0624 (fax)                  (20 days        date of birth;   netic tape,        certain employ-                                 

  Web site:                               as of 10/1/     employer\'s      cartridge tape,    er groups (6                                    elements on all

  www.wa.gov/dshs/dcs/csrc.html           98\)            security refer-  diskette, Internet SIC\'s): con-                                   new hires with-

  www.wa.gov/dshs/newhire (for reporting)                                  ence number        (as of 7/98)     struction,                     
                                                                                                               trans-                         

                                                          (until 10/98)                       portation, etc.                                 

                                                                                              until 10/98                                     

                                                                                                                                              

  West Virginia                                                                                                                               

                                                                                                                                              

  \(800\) 835-4683 (phone)                14 days         W-4 elements,    phone, mail,       Employees                     Yes               All employers

  \(304\) 558-1134 (phone)                                date of birth,   fax, cartridge     working less                                    to report W-4

  \(304\) 558-1121 (fax)                                  payroll address  tape, diskette     than 1 mo., or                                  

  Web site coming                                         Optional: date   \[phasing out      earning less                                    

                                                          of hire (date of magnetic           than \$350 in 6-                                

                                                          birth will       tape\]             month period or                                 
                                                          become                                                                              

                                                          optional as of                      earning less                                    

                                                          October 1998)                                                                       than \$300/mo.

                                                                                                                                              

  Wisconsin                                                                                                                                   

                                                                                                                                              

  \(888\) 300-4473 (phone)                20 days         W-4 elements,    phone, mail,       None                          Yes               No changes

  \(800\) 277-8075 (fax)                                  date of birth,   fax, magnetic                                                      

  Web site:                                               date of hire,    tape, cartridge                                                    

  www.dwd.state.wi.us/ui/newhire.htm                                       state of hire      tape, diskette,                                 

                                                                           Web site, EFT                                                      

                                                                                                                                              

                                                                                                                                              

  Wyoming                                                                                                                                     

                                                                                                                                              

  \(800\) 970-9258 (phone)                20 days         W-4 elements     mail, fax, mag-    None                          Yes               No changes

  \(307\) 638-1675 (phone)                                Optional: date   netic tape,                                                        

  \(800\) 921-9651 (fax)                                  of birth, date   cartridge tape,                                                    
                                                          of                                                                                  

  \(307\) 638-1686 (fax)                                  hire, employer   diskette                                                           

  Web site:                                               contact and                                                                         

  wydoe.state.wy.us/erd/fedhire.htm                       phone number                                                                        
  --------------------------------------------------------------------------------------------------------------------------------------------------------------

### [HANDOUT 4-A]{.mark}

### Social Security Numbers

**123-45-6789**

The Social Security number consists of nine-digits. The SSN is composed
of three parts:

-   The first set of three digits is called the Area Number (or State)
    where the application for the original Social Security number was
    filed.

-   The second set of two digits is called the Group Number, which
    ranges from **01** to **99** but are not assigned in consecutive
    order. For administrative reasons, group numbers issued first
    consist of odd numbers from **01** through **09** and then even
    numbers from **10** through **98**, within each area number
    allocated to a state.

-   The final set of four digits is the Serial Number, which run
    consecutively from **0001** through **9999**.

This chart below shows how Group Numbers are assigned:

[ODD]{.underline} [EVEN]{.underline} [EVEN]{.underline}
[ODD]{.underline}

**01,03,05,07,09** **10** to **98** **02,04,06,08** **11** to **95**

The Area Number is assigned by the geographical region in which the
person was residing at the time he/she obtained a number. Generally,
numbers were assigned beginning in the northeast and moving westward. So
people on the East Coast have the lowest numbers and those on the West
Coast have the highest numbers.

The remaining six digits in the number are more or less randomly
assigned and were organized to facilitate the early manual bookkeeping
operations associated with the creation of Social Security in the 1930s.
They have no significance beyond these internal bookkeeping procedures.

***Note:***

Social Security numbers have been assigned in areas **001** through
**587**, **589** through **658** and **700** through **728**. Alleged
Social Security numbers containing area numbers other than the above are
impossible.

### [HANDOUT 4-B]{.mark}

### Social Security Numbers by Geographic Region

Numbers are determined by the ZIP Code of the mailing address shown on
the application for a Social Security number. Prior to 1973, Social
Security numbers were assigned by Social Security field offices. The
number merely established that the person's card was issued by one of
our offices in that State.

The chart below shows the first 3 digits of the Social Security numbers
assigned throughout the United States and its possessions.

**001-003 New Hampshire 004-007 Maine**

**008-009 Vermont 010-034 Massachusetts**

**035-039 Rhode Island 040-049 Connecticut**

**050-134 New York 135-158 New Jersey**

**159-211 Pennsylvania 212-220 Maryland**

**221-222 Delaware 223-231 Virginia**

**232-236 West Virginia 232,237-246 North Carolina**

**247-251 South Carolina 252-260 Georgia**

**261-267 Florida 268-302 Ohio**

**303-317 Indiana 318-361 Illinois**

**362-386 Michigan 387-399 Wisconsin**

**400-407 Kentucky 408-415 Tennessee**

**416-424 Alabama 425-428 Mississippi**

**429-432 Arkansas 433-439 Louisiana**

**440-448 Oklahoma 449-467 Texas**

**468-477 Minnesota 478-485 Iowa**

**486-500 Missouri 501-502 North Dakota**

**503-504 South Dakota 505-508 Nebraska**

**509-515 Kansas 516-517 Montana**

**518-519 Idaho 520 Wyoming**

**521-524 Colorado 525 New Mexico**

**526-527 Arizona 528-529 Utah**

**530 Nevada 531-539 Washington**

**540-544 Oregon 545-573 California**

**574 Alaska 575-576 Hawaii**

**577-579 District of Columbia 580 Virgin Islands**

**580-584 Puerto Rico 585 New Mexico**

**586 Guam 586 American Samoa**

**586 Philippine Islands 586 Northern Mariana Islands**

**[HANDOUT 4-B]{.mark}**

### Social Security Numbers by Geographic Region (Continued)

**587-588 Mississippi 589-595 Florida**

**596-599 Puerto Rico 600-601 Arizona**

**602-626 California 627-645 Texas**

**646-647 Utah 648-649 New Mexico**

**650-653 Wisconsin 700-728 Railroad Retirement Board**

**750-751 Hawaii 752-755 Mississippi**

**756-763 Tennessee**

**Note:**

Table current as of 5/97. Some numbers are shown more than once because
they have either been transferred from one State to another or divided
for use among certain geographic locations.

**[HANDOUT 4-C]{.mark}**

**High Group List**

**[HANDOUT 8-]{.mark}A**

#### DIFFERENT TYPES OF LOCATE REQUEST MATRIX

\[hard copy to be inserted\]

**HANDOUT 8-B**

**UNAUTHORIZED DISCLOSURE OR INSPECTION OF INFORMATION:**

**TABLE OF PENALTIES**

\[to be inserted\]

[**HANDOUT 9-A**]{.mark}

**FEDERAL INCOME TAX REFUND OFFSET PROGRAM - ELIGIBILITY CRITERIA**

-   Mandatory: all cases that meet the criteria must be submitted.

-   For TANF or IV-E foster care cases: NCP must owe at least \$150 in
    past-due support and be at least 3 months delinquent.

-   For non-TANF cases or Medicaid-only cases: NCP must owe at least
    \$5,000 in past-due support and be at least 3 months delinquent.

-   Only IV-D cases are eligible: includes TANF, non-TANF, IV-E foster
    care, and Medicaid-only cases.

-   Spousal support is eligible for certification in non-TANF and
    Medicaid-only cases if the CP is living with the child and if both
    spousal support and child support are included in the same order. (A
    State has the option of whether amounts certified in non-TANF cases
    are limited to past-due support which has accrued since the State
    IV-D office began enforcing the support order.)

-   Disabled adult children provision: For non-TANF or Medicaid-only
    cases, past-due support for an adult child is eligible for tax
    offset only if that child were disabled and a minor as of December
    31^st^ of the year in which the case was originally submitted.

**[HANDOUT 9-B]{.mark}**

**Distribution of Collections from Offsets: Following the Money**

A.  Priority for distribution of Federal Income Tax Refund Offsets:

```{=html}
<!-- -->
```
1.  IRS Federal tax debts

2.  TANF, IV-E foster care, or Medicaid arrears

3.  All other Federal debts

4.  Non-TANF child support arrears

B. Priority for distribution of Administrative Payments Offsets:

1.  TANF, IV-E foster care, or Medicaid arrears

2.  Other Federal debts

3.  Non-TANF child support arrears

C. Collections must be distributed within 30 calendar days.

-   EFT: Offset payments are sent to the States by Electronic Funds
    Transfer (EFT). This payment method eliminates mail and processing
    time associated with payment by check.

D. How fees are deducted

-   The FMS service fee is deducted from the tax refund or
    administrative offset, but the State must distribute and credit the
    obligor for the full amount of the tax refund or administrative
    offset. Thus, the entire amount of the tax refund or administrative
    offset goes to reduce the obligor\'s child support debt.

```{=html}
<!-- -->
```
-   Some Administrative Payments Offsets are recurring; FMS charges a
    fee each time the offset occurs. (A Federal retirement would be an
    example, but at the present time OCSE is not using the
    Administrative Payment Offset to collect that income source.)

E. Multiple submittals:

1.  When the same (NCP\'s) SSN is submitted by more than one State, OCSE
    will designate the State that submitted the case first as having
    first priority for offset. Subsequent submissions for offset of the
    same Federal income tax refund will be given priority based upon the
    amount of the arrearage (highest to lowest).

2.  Exception: An assigned arrears claim takes priority over a non-TANF
    claim even if the latter claim were submitted first.

**[HANDOUT 9-B]{.mark}** (continued**)**

F. Joint Federal Income Tax Filing Situations

1.  If an offset for delinquent support is made against a joint Federal
    income tax refund, the non-obligated spouse may file a request for
    an Injured Spouse Claim and Allocation of a joint return to recoup
    her or his portion of any refund due. IRS encourages injured spouses
    to file these amended returns at the time the original tax return is
    filed.

2.  But since a State will not know if the spouse filed an injured
    spouse claim and received his/her portion of the refund, in non-TANF
    cases the State should not distribute the remainder of the refund to
    the CP for 6 months. (In some community property States, the entire
    refund may be intercepted to pay either spouse\'s debt.)

3.  The time period for filing an Injured Spouse Claim and Allocation is
    now 6 years, so States may receive adjustments to offset cases for
    up to 6 years.

4.  If the spouse is entitled to a share of the refund, the IRS will pay
    the non-obligated spouse directly. However, if the amended return is
    filed after the original return, FMS will notify the State (through
    OCSE), and the State must reimburse FMS.

G. Bankruptcy Situations

1.  If the State submits a case that is protected by an automatic stay
    under bankruptcy proceedings and there is an offset, the IRS will
    make a reversal on that case at a later date.

2.  If the State should make a refund because a bankruptcy was in place,
    the refund should be sent to the trustee of the bankruptcy for
    distribution and not to the NCP.

-   States must respond to complaints and develop specific procedures
    for promptly refunding any money incorrectly offset (even if the
    collection has not yet been received from FMS) and submit a State
    payment record to OCSE for the amount refunded.

    **[HANDOUT 9-C]{.mark}**

    **General Information Concerning Interstate Cases**

-   If a State submits an interstate case for Federal Tax Refund Offset,
    Administrative Offset, or Passport Denial, it must inform any other
    State enforcing the support order of both the submission and any
    offset received from FMS.

-   If the past-due support is based upon another State\'s support
    order, the submitting State must contact the other State to verify
    arrears or to obtain a copy of the order or the payment record prior
    to submission.

-   For interstate cases, the *initiating* State must submit the
    past-due support for Federal Income Tax Refund or Administrative
    offset. This is to avoid multiple States submitting the same
    arrearage.

-   An NCP contesting an offset has the right to an administrative
    review conducted by the State in which the order was issued.

-   If a State submits a case for Federal Income Tax Refund or
    Administrative Offset on the basis of another State\'s child support
    order, the submitting State should comply with the other State\'s
    laws regarding offsets.

-   When determining the arrears amount for certification, the
    submitting State should provide the current arrearage at the time of
    certification.

-   If there are multiple orders in the case being certified and a
    tribunal has entered a Controlling Order determination under UIFSA,
    the amount of the arrears based on the UIFSA action is binding upon
    all other States. A State that issued a multiple order used in the
    Controlling Order determination should clearly indicate that it is
    only certifying a portion of the total arrears.