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).
Most Recent & Requested Documents for Income Withholding RSS Feed
- Published: March 24, 2015For state agency staff, this explains some differences between independent contractors and employees
- Published: March 5, 2015Instructs employers and federal agencies on how to process income withholding orders including examples of calculations
- Published: March 3, 2015Explains mandatory use of OMB approved IWO form by all entities to withhold for child support payments
- Published: February 26, 2015Employers' frequently asked questions about remitting payments for child support
Income Withholding and Medical Support for Social Security Beneficiaries – Answers to States’ QuestionsPublished: February 25, 2015Provides information on how to find and attach a beneficiary's Social Security disability or retirement benefit
- 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: February 20, 2015Provides state-specific income withholding contacts and requirements for employers and other state child support agencies
- Published: February 24, 2015Provides State disbursement unit (SDU) contact information for employers and other state child support agencies
- Published: March 1, 2012Provides information on when and how to can send an income withholding order to attach a veteran's benefit payment