Income Withholding

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:

• Processing an Income Withholding Order or Notice
• IWO Process Flow Chart
• What Employers Should Know When Working with Tribes

• Income Withholding – Answers to Employers’ Questions
• Bonus/Lump Sum Reporting – Answers to Employers’ Questions

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:

• IWO Form, Instructions and Sample (OMB 0970-0154)

Helpful Tips:

• IWO Training
• Do’s and Don’ts When Using IWO Form

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.

Resources:

• State Income Withholding Contacts & Program Information
• State Lump Sum Contacts and Program Requirements