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2017 Revisions to the IWO Form and Instructions

AT-17-09

Published: August 31, 2017

ACTION TRANSMITTAL

AT-17-09

DATE: August 31, 2017

TO: State and Tribal IV-D Agencies

SUBJECT: 2017 Revisions to the IWO Form and Instructions

ATTACHMENT: IWO form and instructions

Changes to the IWO Form

On October 4, 2016, a notice for public comment on the revised Income Withholding for Support (IWO) form was posted to the Federal Register on pages 68421-68422, Volume 81, Number 192. The IWO form and instructions were updated for clarity and consistency. Key changes include:

  • Added an optional field for the employee/obligor’s date of birth
  • Clarified that an entity, including a child support agency, should send a One-Time Order/Notice for Lump Sum Payment after receiving notification of an upcoming lump sum payment by an employer or other source
  • Removed the words “up to” in front of the withholding limit percentage and clarified that the IWO sender must enter a specific withholding percentage, up to the Consumer Credit Protection Act (CCPA) limits, in the correct data field to avoid overwithholding from a noncustodial parent
  • Clarified tribal withholding limits and added links to addresses and contacts for tribes
  • Changed references to FIPS Code to Locator Code
  • Added a link to the OCSE Child Support Portal for employers to report lump sum payments and terminations and to update information about their company
  • Added emphasis to fields that are optional and not required
  • Added a statement on encryption requirements

There were also other minor text changes to the form.

The revised Income Withholding for Support (IWO) form is required by sections 452(a)(11), 454(9)(E), 466(a)(1), (a)(8), and 466(b)(6) of the Social Security Act (the Act).

Statutory requirements under sections 466(a)(1), (a)(8), and 466(b)(6) of the Act require the use of the Income Withholding for Support (IWO) form 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 on page 6237], implemented section 466(b)(6)(A)(ii) of the Act requiring the use of the OMB-approved IWO form (OMB 0970-0154) [see 45 CFR 303.100(e)(1)]. 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 on page 16638.

ACTION REQUIRED: Use of this revised IWO form, which expires on August 31, 2020

REFERENCES: AT-97-12, AT-97-04

SUPERSEDES: AT-14-05, AT-11-05, AT-07-07, AT-04-05, AT-01-07, AT-98-03

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 August 31, 2018.

INQUIRIES: ACF/OCSE Regional Program Managers

Scott M. Lekan

Commissioner
Office of Child Support Enforcement

Last Reviewed: August 29, 2019

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