The New Income Withholding for Support (IWO) Form & Rules

This document alerts employers that the Federal government announced a revised form and procedures for the income withholding order for support (IWO) that all employers must use by May 31, 2012. The following information highlights the changes:

  • New federal procedures differentiate 2 kinds of IWOs - “new IWOs” and “IWOs already processed by employer.” “New IWOs” refer to IWOs issued on or after May 31, 2011; while “the IWOs already processed by employer” refer to IWOs issued before May 31, 2011.
  • Provides instructions if the income withholding is not issued on the federally-approved IWO form as required by federal Law and the order presents a problem for the employer
  • Lists criteria regarding the underlying support order for when states do not need to process IWO payments through the SDU

The New IWO Form

The Federal government made the following revisions to the IWO form among others:

  • Eliminated shading of sections
  • Added the requirement of the underlying order in certain circumstances
  • Added the remittance identifier on page one
  • Added a checkbox for employers to mark when returning the IWO
  • Provides instructions when to reject and return invalid IWOs
  • Employment termination section now includes change in income status

For full details on the changes including a copy of the new federal IWO form, please go to the federal Office of Child Support Enforcement website:

Related IWO News

The State of California is currently in the process of implementing the new Federal IWO form OMB-0970-0154 in California’s Child Support Enforcement (CSE) system. Employers will see the Child Support IV-D version of the OMB-0970-0154 in May 2012.

Individual and private attorneys in California are required as of January 1, 2012, to use the Judicial Council Form FL-195 (revision 1/1/12) issued by the Administrative Office of the Courts. The updated form will be available on 1/1/12 at

A presentation on the Income Withholding for Support (IWO) created by the federal Office of Child Support Enforcement has been augmented with specific information for California: