Terminations

Notify the IWO sender:

• Fax or mail the completed Notification of Employment Termination section of the IWO to the sender
• Online - use either e-IWO or Electronic Terminations, also called eTerm

Resources:

• Income Withholding – Answers to Employers’ Questions
• Reporting Employee Termination for Private Employers and Federal Agencies
• States Using Lump Sum Reporting and eTerm

If the employee is laid off temporarily, you should keep the income withholding order.  The amount of time that you must keep an IWO on files following a termination varies by state.

Resources:

• Reporting Employee Termination for Private Employers and Federal Agencies
• State Income Withholding Contacts and Program Requirements