Employers Must Use Current Standard Child Support Withholding Order
As of August 31, 2018, employers should be using only the revised version of the standard child support withholding order, Income Withholding for Support (IWO), with an expiration date of August 31, 2020. The form is required to be used in all child support cases. It must be used by state child support agencies, courts, tribes, private attorneys, and other entities when ordering or sending notices to withhold. Both the form and instructions are available on the APA website.
When the Office of Child Support Enforcement (OCSE) released the revised IWO in 2017, states, tribes, and others were advised to begin using it immediately. Because some entities may have needed additional time to implement use of the revised IWO, employers were directed to continue to honor previous versions of the IWO until August 31, 2018. APA’s Government Relations Task Force (GRTF) Child Support and Other Garnishments Subcommittee has been advised by OCSE’s Employer Services Team that a best practice is to return an old form to the sender.
To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!