2020 Revisions to the IWO Form and Instructions
DATE: October 1, 2020
TO: State and Tribal IV-D Agencies
SUBJECT: 2020 Revisions to the IWO Form and Instructions
ATTACHMENT: IWO form and instructions
On June 15, 2020, a notice for public comment on the revised Income Withholding for Support (IWO) form was posted to the Federal Register, Volume 85, Number 115, pages 36215-36216 (PDF) Visit disclaimer page . The IWO form and instructions were updated for clarity and consistency.
Changes to the IWO Form
Key changes include:
- Changed the effective date from a calendar date to a text entry. This clarified that IWOs are effective on either the date of mailing, receipt, or service to the employer.
- Added a textbox in Remittance Information regarding payments in interstate cases.
- Simplified and consolidated wording of required advice to employers and moved some of them from Additional Information into Remittance Information.
- Moved a link to the Child Support Portal within Additional Information to Lump Sum Payments and added one to Notice of Employment Termination or Income Status.
The revised IWO form is required by sections 452(a)(11) Visit disclaimer page , 454(9)(E) Visit disclaimer page , 466(a)(1), (a)(8), and 466(b)(6) Visit disclaimer page of the Social Security Act for use in all IV-D cases, and in non-IV-D cases with orders initially issued in the state on or after January 1, 1994. The interim final rule issued on February 9, 1999 [Volume 64, Number 26, page 6237 (PDF) Visit disclaimer page ] implemented section 466(b)(6)(A)(ii) Visit disclaimer page of the Act requiring the use of the OMB-approved IWO form (OMB 0970-0154) [see 45 CFR 303.100(e)(1) (PDF) Visit disclaimer page ]. Private firms, attorneys, and courts authorized under state law to issue IWOs must use the OMB-approved IWO form for all child support income withholding by employers.
We urge states to review their income withholding procedures and state plan preprint pages 2.12-1, 2.12-8, and 2.12-8B to ensure compliance with the income withholding requirements.
Tribes that operate child support programs established in accordance with Title IV-D of the Act are required to use the IWO form. This requirement was established with the publication of the Final Rule for Tribal Child Support Enforcement Programs on March 30, 2004, Volume 69, Number 61, page 16638 (PDF) Visit disclaimer page .
ACTION REQUIRED: Use of this revised IWO form, which expires on Sept. 30, 2023
EFFECTIVE DATE: You can begin using this form immediately, although we understand some states and tribes may need additional time to make programming changes. You must begin generating the revised form by Sept. 30, 2021.
INQUIRIES: ACF/OCSE Regional Program Managers
Scott M. Lekan
Office of Child Support Enforcement