Child support arrears forgiveness in Massachusetts is possible only through narrow, specific channels: a court-approved modification going forward, an “equitable credit” in a narrow set of custody-shift cases, or a Department of Revenue compromise for arrears owed to the Commonwealth. There is no general forgiveness program, and past-due payments cannot be wiped out retroactively.
Why Massachusetts Arrears Are So Hard to Reduce
Massachusetts General Laws Chapter 119A, Section 13 is the obstacle. Under that statute, each child support installment becomes a court judgment by operation of law the moment it comes due. A judge cannot go back and undo those judgments. The only timing exception is narrow: a court may adjust arrears that accrued while a complaint for modification was pending, and only from the date the other party received notice of that complaint.
The practical consequence is simple and often painful. Arrears keep accumulating until you file and serve a modification complaint. A verbal understanding with the other parent, a lost job, an illness, or a long stretch of informal cooperation does not stop the clock. The single most common mistake is waiting too long to file, trusting that a handshake agreement will hold up later. It won’t, unless a judge signs off.
So when people ask whether arrears can be “forgiven,” the honest answer is that going forward you can ask the court to lower or restructure what is owed, but what has already accrued is a judgment, and judgments in Massachusetts do not vanish on request.
Arrears Owed to the Other Parent
When arrears are owed directly to the other parent, the two of you can agree to reduce or restructure the debt. An informal agreement by text or email has no legal effect on its own. Because the underlying obligation is already a judgment, any adjustment needs court approval. A judge will review the agreement, consider the child’s interests, and decide whether to approve it.
Even with full agreement, Section 13 still binds the court. A judge can only consider adjustments from the date you filed a modification complaint and gave notice to the other party. If $20,000 has piled up over three years and you filed last month, the court can look only at the period after filing, not the full three-year accumulation. That is why filing early matters even when the two of you are getting along.
The Equitable Credit Exception
The Massachusetts Appeals Court recognized one narrow exception in Rosen v. Rosen. A parent who directly supported the child during an extended period of physical custody that the original order did not contemplate may receive an equitable credit against arrears. The court described this as an “extremely narrow exception” to the rule that support must be paid as ordered.
To qualify, you must show all six of the following:
- The custodial parent agreed to transfer the child to your care for an extended period not contemplated by the original custody order.
- The custodial parent agreed to accept your direct support of the child in place of the regular payments.
- The custody transfer was not the result of duress, coercion, or undue influence on the other parent or the child.
- You provided the child with adequate support and maintenance while the child lived primarily in your home.
- The custodial parent was relieved of the financial burden of supporting the child during that period.
- Granting the credit would not cause injustice or undue hardship to the custodial parent.
Fail any one factor and the claim fails. Falling behind on payments while the child spent more time at your house is not enough. The credit is built for the situation where the child essentially moved in with the paying parent for a sustained period, with the other parent’s consent, and the paying parent covered the child’s expenses directly.
Arrears Owed to the Commonwealth
When a custodial parent receives public assistance such as Transitional Aid to Families with Dependent Children, the right to collect child support is assigned to the state for the period benefits are paid. Arrears accruing during that time are owed to the Commonwealth, not to the other parent, and they follow a different path.
Massachusetts adds a 12 percent annual interest charge plus a 6 percent penalty on delinquent child support. The DOR operates a debt compromise program specifically for arrears owed to the Commonwealth. As a matter of state policy, the amount settled through this program has typically equaled the interest and penalty portion of the debt. The original support principal usually still needs to be paid, but the accumulated interest and penalties may be waived or reduced.
One point of confusion worth clearing up: this child support compromise is not the same as the DOR’s tax Offer in Compromise. Form M-656 and Form M-433-OIC apply only to tax liabilities. For child support arrears, go directly to the DOR Child Support Services Division.
How to Reach DOR
DOR will review your income, assets, and overall ability to pay when deciding what options are available. Have your financial information ready before you call.
- Phone: 800-332-2733. Callers in Boston, Charlestown, Chelsea, East Boston, Everett, and Revere should use 617-660-1234.
- Email: cssgen@dor.state.ma.us
- Mail: DOR/CSS, P.O. Box 7057, Boston, MA 02204
Some parents who cannot reduce the underlying arrears may still qualify for an interest waiver.
Filing a Complaint for Modification
If your income has dropped or your circumstances have changed, filing a Complaint for Modification is how you stop the bleeding and open the door to any adjustment. File with the Massachusetts Probate and Family Court that issued the original order. The filing fee is $50 per complaint, though cases filed by DOR on your behalf carry no fee. You also need a Financial Statement: the short form (CJD-301S) if your annual income is under $75,000, or the long form if it is above that threshold.
Pull these together before you file:
- Recent pay stubs, federal and state tax returns, and records of any unemployment, disability, or other benefits.
- Bank statements and a detailed accounting of what you own and owe.
- Your docket number and the full names of both parties on the original order.
After filing, the court schedules a hearing, and you must serve the other parent with the complaint if they are not joining the request. DOR can also help you request a modification if it already provides enforcement services on your case.
Why Waiting Makes It Worse
While a case sits unaddressed, Massachusetts and federal law authorize a long list of enforcement actions. DOR can direct any state licensing authority to suspend, revoke, or refuse to renew your license under Chapter 119A, Section 16, and “license” is defined broadly enough to include driver’s, professional, occupational, business, and recreational licenses. Federal tax refunds can be intercepted, with a threshold as low as $150 if the custodial parent receives TANF and $500 otherwise. Arrears over $2,500 trigger passport denial. Contempt actions, wage withholding, liens, state tax intercepts, and credit reporting are all on the table. When arrears equal six months of support and DOR cannot bring you before the court, the court will issue an arrest warrant; after a year outstanding, that warrant becomes evidence of willful nonsupport in a criminal case. None of these consequences reduce what you owe. They only make the hole deeper.
Bankruptcy and Tax Treatment
Bankruptcy will not discharge child support arrears. Federal law lists domestic support obligations as debts that survive bankruptcy under Chapter 7, Chapter 11, Chapter 12, and Chapter 13. The automatic stay may pause collection briefly, but the debt itself remains fully enforceable once the stay lifts.
On the tax side, child support is not taxable income to the recipient and is not deductible by the paying parent. Because child support sits in this separate tax category, a reduction of arrears through a court modification or a DOR compromise generally should not create a taxable event. If you receive a significant reduction, confirm the treatment with a tax professional for your specific situation.