No, you are not required to fill out a form to start the tax intercept process. All IV­D cases (cases handled by the RCSEU ­ Regional Child Support Enforcement Units) that meet the criteria are automatically submitted to the IRS and to the North Dakota Tax Department requesting that any tax refund be sent to the Sate Disbursement Unit so it can be applied to the child support arrears. The submission requirements when the arrears are owed to the family are that the children be under 18, the past due child support is over $500, and it has been overdue for more than three months. The submission requirements when arrears are owed to the state are that the past due child support is over $150, and it`s been overdue for more than three months. Money received through state tax intercept is applied to arrears owed the family first. Federal distribution rules require that money received through federal tax intercept be applied to arrears owed the state first.