2014-06-20 Crosswalk of 2011 and 2014 IWOs

Crosswalk of Changes in Income Withholding for Support (IWO) Form, OMB 0970-0154

CHANGES IN FORM TEXT	2011 IWO FORM	2014 IWO FORM
Updated hyperlinks	Old web site URLs	New web site URLs
Added page numbers	None	All pages
Standardized terms	Case identifier and Case ID Remittance Identifier and Remittance ID Different legal citations	Case ID Remittance ID Standard legal citations
Standard page headers	Header on page 3 only	Added same headers to pages 2 - 4
Language about non-employees/independent contractors in Remittance Information	None	Added “If the obligor is a non-employee, obtain withholding limits from Supplemental Information on page 3.”
Corrected tribal language in Withholding Limits	“Withholding Limits: You may not withhold more than the lesser of: 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 U.S.C. 1673(b)); or 2) the amounts allowed by the State or Tribe of the employee/obligor’s principal place of employment (see REMITTANCE INFORMATION). Disposable income is the net income left after making mandatory deductions such as: State, Federal, local taxes; Social Security taxes; statutory pension contributions; and Medicare taxes. The Federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family. However, those limits increase 5% - to 55% and 65% - if the arrears are greater than 12 weeks. If permitted by the State or Tribe, you may deduct a fee for administrative costs. The combined support amount and fee may not exceed the limit indicated in this section. For Tribal orders, you may not withhold more than the amounts allowed under the law of the issuing Tribe. For Tribal employers/income withholders who receive a State IWO, you may not withhold more than the lesser of the limit set by the law of the jurisdiction in which the employer/income withholder is located or the maximum amount permitted under section 303(d) of the CCPA (15 U.S.C. 1673 (b)).”	“Withholding Limits: You may not withhold more than the lesser of: 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 USC §1673(b)); or 2) the amounts allowed by the state of the employee/obligor’s principal place of employment or tribal law if a tribal order (see Remittance Information). Disposable income is the net income after mandatory deductions such as: state, federal, local taxes; Social Security taxes; statutory pension contributions; and Medicare taxes. The federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family. However, those limits increase 5%—to 55% and 65%—if the arrears are greater than 12 weeks. If permitted by the state or tribe, you may deduct a fee for administrative costs. The combined support amount and fee may not exceed the limit indicated in this section. For tribal orders, you may not withhold more than the amounts allowed under the law of the issuing tribe. For tribal employers/income withholders who receive a state IWO, you may not withhold more than the limit set by tribal law.”
Renamed section in ADDITIONAL INFORMATION FOR EMPLOYERS/INCOME WITHHOLDERS	Additional Information	Supplemental Information

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