Instructions For Income Withholding For Support

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INCOME WITHHOLDING FOR SUPPORT - Instructions
The Income Withholding for Support (IWO) is the OMB-approved form used for income withholding in:
tribal, intrastate, and interstate cases enforced under Title IV-D of the Social Security Act
all child support orders initially issued in the state on or after January 1, 1994, and
all child support orders 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 section 466(b)(6)(a)(ii) of
the Social Security Act. Except as noted, the following information is required and must be
included.
Please note:
For the purpose of this IWO form and these instructions, “state” is defined as a state or territory.
Dos and don’ts on using this form are found at
withholding-for-support-form-dos-and-donts.
COMPLETED BY SENDER:
1a.
Income Withholding Order/Notice for Support (IWO). Check the box if this is an initial IWO.
1b.
Amended IWO. Check the box to indicate that this form amends a previous IWO. Any changes
to an IWO must be done through an amended IWO.
1c.
One-Time Order/Notice For Lump Sum Payment. Check the box when this IWO is to attach a
one-time collection of a lump sum payment after receiving notification from an employer/income
withholder or other source. When this box is checked, enter the amount in field 14, Lump Sum
Payment, in the Amounts to Withhold section. Additional IWOs must be issued to collect
subsequent lump sum payments.
1d.
Termination of IWO. Check the box to stop income withholding on a child support order.
Complete all applicable identifying information to aid the employer/income withholder in
terminating the correct IWO.
1e.
Date. Date this form is completed and/or signed.
1f.
Child Support Enforcement (CSE) Agency, Court, Attorney, Private Individual/Entity
(Check One). Check the appropriate box to indicate which entity is sending the IWO. If this IWO
is not completed by a state or tribal CSE agency, the sender should contact the CSE agency
(see
requirements) to determine if the CSE agency needs a copy of this form to facilitate payment
processing.
NOTE TO EMPLOYER/INCOME WITHHOLDER:
This IWO must be regular on its face. The IWO must be rejected and returned to sender under the
following circumstances:
IWO instructs the employer/income withholder to send a payment to an entity other than a state
disbursement unit (for example, payable to the custodial party, court, or attorney). Each state is
required to operate a state disbursement unit (SDU), which is a centralized facility for collection
and disbursement of child support payments. Exception: If this IWO is issued by a court,
attorney, or private individual/entity and the initial child support order was entered before January
1, 1994 or the order was issued by a tribal CSE agency, the employer/income withholder must
follow the payment instructions on the form.
Form does not contain all information necessary for the employer to comply with the withholding.
Form is altered or contains invalid information.
_________________________________________________________________________________________________________
INCOME WITHHOLDING FOR SUPPORT – Instructions
OMB 0970-0154
Expiration Date: 08/31/2020
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