Income Withholding
The child support program collects 70 percent of payments through income withholding. States, tribes, territories, courts, tribunals, attorneys, and individuals must use the standard withholding form (OMB 0970-0154), Income Withholding for Support. Employers must comply with an income withholding order (IWO) received on the approved form. Employers must also honor a child support IWO before any other garnishment, except an IRS tax levy entered before the child support order.
Some requirements vary from state to state, so check out the State Income Withholding Contacts and Program Information. Remember that all employer-withheld payments for child support (except payments ordered by a tribe) must be sent to the state disbursement unit (SDU).
Featured Resources
Income Withholding for Support (IWO) for Federal Agencies
September 13, 2011
Income Withholding for Support Form
May 16, 2011
Income Withholding for Support Instructions
May 16, 2011
Income Withholding for Support (IWO) Process
August 3, 2011
American Payroll Association (APA)
August 31, 2012
On-line Social Security Number Verification Tool
April 10, 2012
Most Recent & Requested Documents for Income Withholding RSS Feed
State Disbursement Unit Contacts and Program Information
April 19, 2013Provides State disbursement unit (SDU) contact information for employers and other state child support agenciesState Income Withholding Contacts and Program Information
April 19, 2013State-specific income withholding contacts and requirements for employers and other state child support agenciesFederal Agency Income Withholding Contacts
March 27, 2013Federal Agencies addresses for issuance of income withholding noticesWorking with the Military as an Employer
March 1, 2013Provides policy and procedural guidance to child support staff working with the militaryWhat Employers Should Know When Working with Tribes
February 21, 2013Provides answers to common questions employers have about working with a tribal child support program
Income Withholding Form - State Contacts and Program Information
October 2, 2012Provides the links to state income withholding (IWO), SDU, and EFT/EDI contact and program information needed to process an IWO formState Income Withholding Contacts and Program Information
April 19, 2013State-specific income withholding contacts and requirements for employers and other state child support agenciesIncome Withholding for Support Form
May 16, 2011Used for income withholding in tribal, intrastate, and interstate casesState Disbursement Unit Contacts and Program Information
April 19, 2013Provides State disbursement unit (SDU) contact information for employers and other state child support agenciesIncome Withholding for Support Instructions
May 16, 2011Instructions for the standard form used for income withholding in tribal, intrastate, and interstate cases