Payments are current.
The intercept amount exceeds the monthly obligation, AND payments are current. Written proof of custody is required. Any percentage reductions are done by mail to the California Employment Development Department in Sacramento, and will become effective within 4-6 weeks. Children must be living in the custodial parent's home, and must be under 19 years of age on December 31 of the year of intercept. Account balances are submitted to the IRS and to the FTB in August of each year when the above circumstances exist.