Its one of those deceptively simple questions and quite frankly googling the problem doesn't really seem to help any.
One question that seems to matter is which event occurred first. Did all of the events that triggered the child support occur before or after the tax liability was created. If the back payments of child support originate from before the tax liability, legal jargon would seem to indicate that the IRS will not garnish the receipt of these payments.
if you are the one in arrears for child support and your refund is not enough to pay it off you will still owe and you will NOT get any refund
if you are the one who is to receive the child support but owe IRS, you still owe IRS, the child support is not YOUR money, it is for the support of the child the other parent has had withheld from his tax refund to satisfy the child support order
The IRS gets their due first. Then comes child support. If anything is left after that, that is what you will get.
You'll get the money but if the IRS has given you notice, your bank account can be seized to pay your taxes.
It will not. Child support is exempt from levy under the Internal Revenue Code.
The IRS ALWAYS gets paid first.
You should. Then you should use it to pay the debt.