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).
- September 10, 2009
- September 13, 2011
- August 3, 2011
Most Recent & Requested Documents for Income Withholding RSS Feed
- Published: December 22, 2014Explains actions private employers and federal agencies must take when an employee is terminated or rehired
- Published: December 16, 2014Summarizes employer responsibilities for reporting new hires and terminations, withholding payments, and verifying employment
Income Withholding and Medical Support for Federal Workers’ Compensation – Answers for State AgenciesPublished: December 9, 2014Provides information on attaching a federal employee's workers' compensation benefits for child or medical support
- Published: November 21, 2014Training presentation providing directions on how to complete the Income Withholding for Support (IWO) form
- Published: November 17, 2014The NPRM updates existing rules and proposes changes that will help modernize the Child Support Enforcement program
- Published: October 2, 2012Provides the links to state income withholding (IWO), SDU, and EFT/EDI contact and program information needed to process an IWO form
- Published: July 15, 2014Used for income withholding in tribal, intrastate, and interstate cases
- Published: May 29, 2014Provides state-specific income withholding contacts and requirements for employers and other state child support agencies
- Published: June 20, 2014Provides State disbursement unit (SDU) contact information for employers and other state child support agencies
- Published: July 15, 2014Instructions for the standard form used for income withholding in tribal, intrastate, and interstate cases