The Internal Revenue Service withheld a record $1.1 billion in delinquent child support last year, channeling would-be refunds to parents and states.
The collections, up 10 percent from 1995, repay parents who supported their children on their own or, in cases of families collecting welfare, repay the state for support.
An average of $857 was collected on behalf of 875,000 families in 1996.
The IRS collections comprise about 9 percent of $12 billion in child support collected by federal, state and local agencies in 1996.
Under the program, in place since 1981, states send the Department of Health and Human Services the names of parents who owe child support. The parents then are notified that their tax refunds will be withheld if they don’t pay.
The IRS withholds a tax refund for welfare families if a parent owes at least $150. In non-welfare cases, a parent must owe at least $500 for the refund to be withheld.




