Of course, if you owe the feds money (for student loans or back taxes, for example) or if your refund is otherwise earmarked for seizure (such as child support obligations), your refund will be offset by the amounts owed.

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We also realize that the statutory requirements may seem to work harsh results to taxpayers, such as Mr. Briscoe, who are current in their child support obligations and who are entitled to claim the dependency exemption deductions or child tax credits under the terms of a child support order.

FORBES: Fathers Denied Dependency Deduction For Lack of Form

Her crimes included preparing nine uncontested divorces and filling out a child support worksheet in which she calculated child-support obligations.

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