Please read the following article that addresses this issue and the efforts to correct it.
Will my payment be offset if my spouse or I owe past-due child support?
No. Your second payment will not be offset for any Federal or state debts and is protected from garnishment.
Referenced from https://www.irs.gov/coronavirus/second-eip-faqs
I owe delinquent debt. Will my Economic Impact Payment under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 be offset?
No, the second round of Economic Impact Payments, authorized by the Coronavirus Response and Relief Supplemental Appropriations Act of 2021, are not subject to offset for any reason through TOP.
Referenced from https://fiscal.treasury.gov/top/faqs-for-the-public-covid-19.html
Will any past due child support be taken out of the second round of stimulus payments?
Per the federal legislation, the second round of COVID-19 stimulus payments are NOT subject to interception for past due child support. If you have any additional questions, please contact your area child support office. You can find your nearest office on our LOCATIONS page.
The normal hold time for a Joint IRS payment is six (6) months. Now, I am being told that my payment will be delayed. Why is that happening?
On October 1,2020, the Wyoming Department of Family Services-Child Support Program was granted flexibility, under the Stafford Act, to hold jointly filed federal tax refund offsets received after March 15, 2020 for longer than the 6 month limitation set forth in section 464(a)(3)(B) of the Act and 45 CFR 302.32(b)(3)(ii)(B) and 303.72(h)(5). The Wyoming Department of Family Services-Child Support Program will be holding these jointly filed federal tax refund offset payments until December 31, 2020 to allow IRS to complete any automatic injured spouse reversals of the Economic Impact Payments received by the Agency.
My spouse and I filed jointly and their portion of our stimulus payment was intercepted by child support. Is that supposed to happen?
The IRS is aware that in some instances a portion of the payment sent to a spouse who filed an injured spouse claim with his or her 2019 tax return (or 2018 tax return if no 2019 tax return has been filed) has been offset by the non-injured spouse’s past-due child support. The IRS is working with the Bureau of Fiscal Service and the U.S. Department of Health and Human Services, Office of Child Support Enforcement, to resolve this issue as quickly as possible.
If you filed an injured spouse claim with your return and are impacted by this issue, you do not need to take any action. The injured spouse will receive their unpaid half of the total payment when the issue is resolved. If an injured spouse claim was not filed with the 2019 (or 2018 joint return), your spouse can still file a claim now with the IRS.
We apologize for any inconvenience this may have caused.
If you have any further questions or concerns regarding this issue, please contact the IRS directly. You can find more information, including contact information, at irs.gov.
