Revised Federal Income Withholding for Support (IWO)
- Information About:
- State/Local Child Support Agencies, Tribal Child Support Agencies
- Case Management, Enforcement, Employer Responsibilities, Income/Wage Withholding
- Policy, Action Transmittals (AT)
DATE: October 26, 2007
TO: State and Tribal Agencies Administering Child Support Enforcement Plans under Title IV-D of the Social Security Act and Other Interested Individuals
SUBJECT: Revised Federal Income Withholding for Support (IWO), formerly known as Order/Notice to Withhold Income for Child Support and Notice of an Order to Withhold Income for Child Support.
BACKGROUND: The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L.104-193) required State IV-D agencies adopt the Uniform Interstate Family Support Act (UIFSA). It also required States to transmit orders and notices for income withholding to employers (and other debtors) using uniform formats prescribed by the Secretary of Health and Human Services, no later than October 1, 1998. The UIFSA enables States to use direct income withholding as an immediate remedy in interstate child support cases.
Tribes that operate IV-D programs (i.e., child support enforcement programs established in accordance with Title IV-D of the Social Security Act) are required to use the IWO. This requirement was established with the publication of the Final Rule for Tribal Child Support Enforcement Programs on March 30, 2004 (69 FR 16638).
In addition, Federal and State laws require the use of this form for all child support cases, including those not handled by the State child support agency. Income withholding orders prepared or issued by private firms, attorneys and courts should use the IWO.
The Office of Child Support Enforcement (OCSE) established a workgroup comprised of representatives from State and Tribal IV-D agencies, courts/tribunals, the American Payroll Association, private and public sector employers, and private collection agencies to review and revise the standardized form. The workgroup began its review of the IWO in 2006 and recommended several changes, which were circulated to the State IV-D Directors and the public for comments. The workgroup reviewed the comments and incorporated many of the recommended changes.
ATTACHMENTS: Attached is a copy of the latest revision of the Federal standardized income withholding form, as required by Section 324 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L.104-193). Also attached are the instructions to the form as revised to reflect the changes to the form and additional information pertaining to the form and instructions. SUPERSEDED MATERIAL: AT-04-05, “Revised Federal Order/Notice to Withhold Income for Child Support and Notice of an Order to Withhold Income for Child Support.” and AT-01-07, “Revised Federal Order/Notice to Withhold Income for Child Support.”
EFFECTIVE DATE: States, Tribes and others should begin using this form immediately. However, additional time may be needed to make system programming changes to automate the revised form both at the State and Tribal levels and at the National level to accommodate OCSE’s Electronic Income Withholding Order process. Please continue to honor the previous form until implementation of the revised form is completed.
INQUIRIES: Contact ACF OCSE Regional Program Managers.
Office of Child Support Enforcement