To help employers, payroll professionals, the judiciary and others, OCSE has compiled the state contacts and requirements for specific program areas. We also provide address list for sending income withholding and medical supports orders to federal agencies.
This matrix contains the following contact and address information of federal agencies for income withholding orders and medical support notices:
- Agency name
- FIPS
- FEIN
- Agency addresses for income withholding orders and medical support notices
- Payroll center
The Income Withholding Matrix provides state-specific information in the following areas:
- When the employer should begin to withhold child support
- When the employer should send the child support payment
- Any mandatory deductions required by state law
- Priority for withholding current support, arrears, and medical support
- Withholding limit(s) applied to employees
- Withholding limit(s) applied to non-employees
- How to allocate among orders for child support if the noncustodial parent does not have enough money to satisfy them all
- When to notify the child support agency of the termination of an employee who owes child support
- How long to retain an order after an employee's termination
- Maximum administrative fee allowed to be taken by the employer
- State legislative citation that authorizes these requirements
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?
The Medical Support matrix provides the following state-specific information:
- Contact information
- Priority for withholding (see IWO Requirements)
- State statute on medical support
- Definition of reasonable cost
The State New Hire Reporting Contacts and Program Requirements matrix provides state-specific information about new hire reporting in the following areas:
- Contact information
- Reporting time frame
- Data elements (mandatory and optional)
- Method of transmission
- Whether the state requires the reporting of independent contractors
The State Disbursement Unit (SDU) and Electronic Funds Transfer (EFT) Matrix provides the following state-specific information:
- SDU/EFT contact (name, phone, e-mail)
- SDU/EFT address (for mailing checks and sending correspondence)
- Requirement for electronic payments
- Remittance identifier contact for courts and attorneys
- Payment redirecting contact
- SDU bank
- SDU vendor
- Web-based payment services for employers and noncustodial parents
- Credit card payments, if available
- Fees
- Other information