Income withholding is the deduction of a child support payment from a parent’s income. Child support can be withheld from:
- Wages
- Salaries
- Commissions
- Bonuses
- Workers’ compensation
- Disability
- Pensions
- Retirement
- Other types of payments
You must honor an Income Withholding for Support (IWO) before other garnishments, except an IRS tax levy entered before the underlying child support order.
How to Process an Income Withholding for Support (IWO)
To process an IWO, you must review it and calculate the withholding. If the IWO is not “regular on its face”, you may need to return it to the sender.
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IWO Form and Instructions
Anyone sending an IWO for child support to an employer or income withholder must use this Office of Management and Budget (OMB) approved IWO form. This includes, but is not limited to courts, attorneys, tribes, and child support agencies.
Income Withholding for Support (IWO) Order/Notice
The IWO is the OMB-approved form (PDF) used for income withholding in tribal, intrastate, and interstate cases as well as all child support orders that were initially issued in the state on or after January 1, 1994, and all child support orders that were initially issued (or modified) in the state before January 1, 1994 if arrearages occur. This form is the standard format prescribed by the Secretary in accordance with USC 42 §666(b)(6)(A)(ii). The OMB-approved IWO must be issued to employers or other income payers to collect child support.
IWO Instructions
The IWO instructions (PDF) provide guidance for completing the OMB-approved IWO form. The instructions describe the contents of each field and identify fields that are mandatory or optional.
IWO Sample Form
This IWO sample form (PDF) has numbered fields that correspond to the numbers in the instructions.
Helpful Tips
State Contacts and Program Information
States use the IWO form for ongoing income withholding and one-time lump sum payments. See the information below for specific requirements in your state.
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