Tax refund intercept is a federal and state child support enforcement remedy that redirects a delinquent obligor's state or federal tax refund to pay past-due child support. The intercept is administered through the child support enforcement system.

The intercept is automatic when qualifying arrears are certified to the tax authorities. The obligor receives notice that their refund has been intercepted and applied to their child support obligation.

For obligors who regularly receive tax refunds the intercept can be an effective enforcement tool.