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State Lump Sum Contacts and Program Requirements
Published: May 18, 2020
The Lump Sum Matrix provides state-specific answers to the following questions about reporting lump sum and bonus payments:
- Is there a state definition of lump sums?
- Are employers required to report lump sums?
- What is the threshold amount for lump sum to be reported?
- How long must the employer hold the lump sum?
- Is the IWO used for lump sums?
- Are other processes or document(s) used to attach lump sums?
- If the lump sum is earnings as defined by the CCPA, does your state limit the withholding to a greater degree than the CCPA limitation?
- If the lump sum is not earnings as defined by the CCPA, does your state limit the withholding/attachment?
Last Reviewed: May 18, 2020