Income Withholding
Income withholding is the deduction of a child support payment from a parent’s income. Child support can be withheld from
- wages
- salaries
- commissions
- bonuses
- workers’ compensation
- disability
- pensions
- retirement
- other types of payments
You must honor an Income Withholding for Support (IWO) before other garnishments, except an IRS tax levy entered before the underlying child support order.
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How to Process an Income Withholding for Support (IWO)
To process an IWO, you must review it and calculate the withholding. If the IWO is not “regular on its face”, you may need to return it to the sender.
Resources:
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IWO Form and Instructions
Anyone sending an IWO for child support to an employer or income withholder must use this Office of Management and Budget (OMB) approved IWO form. This includes, but is not limited to courts, attorneys, tribes, and child support agencies.
Form & Instructions:
Helpful Tips:
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State Contacts and Program Information
States use the IWO form for ongoing income withholding and one-time lump sum payments. See the information below for specific requirements in your state.
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