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State Lump Sum Contacts and Program Requirements

Matrix

Published: March 27, 2017

The Lump Sum Matrix provides state-specific answers to the following questions about reporting lump sum and bonus payments:

  1. Is there a state definition of lump sums?
  2. Are employers required to report lump sums?
  3. What is the threshold amount for lump sum to be reported?
  4. How long must the employer hold the lump sum?
  5. Is the IWO used for lump sums?
  6. Are other processes or document(s) used to attach lump sums?
  7. 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?
  8. If the lump sum is not earnings as defined by the CCPA, does your state limit the withholding/attachment?
Last Reviewed: March 27, 2019

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