Competing applications occurs when more than one child application is received for a child by different sponsors. Only one child application can be paid. The Division will send a letter to all sponsors of the child informing them who all the other sponsors are and what needs to be done in order to pay the child’s dividend.

In order to pay the child’s dividend provide one of the following:

• All but one of the Sponsors withdraw using the Request to Withdraw Application form on the PFD forms page. This form needs to be notarized.
• Provide the Division with a signed court order that directs the Department of Revenue to issue the PFD to one of the adults who filed on behalf of the child. (see below for an example of a court order acceptable to the department). Custody orders usually are not sufficient because they do not speak to the child’s dividend disbursement.

If by the end of the dividend year a resolution has not been provided the child applications will be administratively denied. Once a resolution is submitted to the division, the dividend can be paid out. Otherwise, the child can apply for this dividend within two years after his or her 18th birthday.

Sample Court Order for Competing Application

EXAMPLE:

Note: Consult your local clerk of court for Court Order format.