Income Withholding Responsibilities

Employers may be served an Income Withholding Order (IWO) by a local child support agency (LCSA), by a private party, or by another state’s child support agency.

If an LCSA is managing an employee’s child support case, then the employer will be served by that LCSA. Cases managed by LCSAs are called IV-D cases. The name IV-D refers to Title IV-D of the Federal Social Security Act, Title 42, United States Code section 651. An IWO issued by the LCSA not does not require a judge’s signature. Electronic Income Withholding (e-IWO) is available for IV-D cases.

When an employee’s child support case is being managed privately, perhaps by an attorney or by self representation, this is known as a Non-IV-D case. After the court issues a Non-IV-D IWO, the employer will be served by a private party. The private party could be the custodial party, which is the person who has custody of the child, or it could be that person’s representative.

The employer’s responsibility is the same in both types of cases except on one point. Since Non-IV-D orders do not originate within the child support system, the SDU needs additional information to assure the payment is processed accurately.

A quick list of employer’s responsibilities is available in the “Employer Checklist for Child Support Withholding,” and the Employer Handbook: 

See the Employer Handbook for more information on income withholding.