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Wednesday, June 18, 2025

Additional Information about Safeguarding of IRS Information


Additional Information for Child Support Clerks about Safeguarding of IRS Information (Federal Tax Information)

Further discussion with Family Support Division - Child Support, identified additional MACSS screens to which court clerks have access that may contain protected federal tax information (FTI):

  HELDR
      HELD RECEIPT LIST
  BACKO
      BACKOUT DISTRIBUTED RECEIPT
  UNRED
      UNIDENTIFIED RECEIPT DETAIL
  RHELD
      RELEASE HELD RECEIPTS
  UNREL
      UNIDENTIFIED RECEIPTS LIST
  F13 FROM DHOLD
     
  or F13 from OFFST
      DISBURSEMENT ADJUSTMENT HISTORY LIST 
  DHLDL
      DISBURSEMENT HOLD LIST
  DOFSL
      DISBURSEMENT OFFSET LIST
  NOTES
      DIARY NOTE
  DIARY
      CASE DIARY
  PREMD
      DCSE PRE-MACSS PAYMENTS/CREDITS
  PREMC
      CIRCUIT CLERK PRE-MACSS PAYMENTS/CREDITS
  RLOGB
      RECEIPT LOG BY BATCH
  HELDO
      OFFICE HELD RECEIPT LIST  
  MEMRL
      MEMBER RECEIPT LIST
  CDLST
      COLLECTION/DISBURSEMENT LIST
  DHOLD
      DISBURSEMENT HOLD DETAIL
  BATCH
      RECEIPT BATCH DETAIL
  RPOST
      RECEIPT POSTING DETAIL
  F13 from OFFST
      COLLECTION DETAIL
  F13 from CDLST
      COLLECTION/DISBURSEMENT DETAIL
  OFFST
      DISBURSEMENT OFFSET DETAIL
 
Child support records, including those contained in MACSS, are protected information. This is reflected in the Court Clerk Handbook, topic 221.04 - Payment Processing and Distribution:

PAYMENT HISTORIES (Sections 454.536 and 454.539 RSMo)

According to state and federal laws and regulations, child support records are not open records (section 454.440, Revised Statutes of Missouri; 42 United States Code, sections 654, 654A, 653, 663; 45 Code of Federal Regulations, sections 302.35, 303.70, 307.13). Because the Missouri Automated Child Support System (MACSS) records are confidential by law, staff may release information from the MACSS case record only when the record is subpoenaed and/or a judge orders release of specific MACSS information.

Payment histories may be certified by the Family Support Division (FSD), Family Support Payment Center (FSPC staff), circuit clerks or their designees. The certified payment history is admissible as proof of credits and payments made on or by the Family Support Payment Center (FSPC) or circuit clerk without further proof or foundation in any judicial or administrative hearing and constitutes prima facie evidence of the amount of support paid.

Although some prosecuting attorney offices have access to MACSS, they still request that the MACSS payment records be certified by the clerk’s office. There is nothing in the statutes that allow clerk staff to refuse to certify a MACSS payment history.

NOTE: Clerks may be asked to certify a MACSS payment history from another county. There is nothing in the statutes that prevent a clerk from certifying a MACSS payment history for an order in another county.

As previously noted, the Payment History REPORT (not the payment history screen CDLST), has been specifically programmed to exclude protected FTI. If you have questions or need further guidance on this topic, please contact the OSCA Help Desk and ask to speak with a child support specialist.