FL-195
OMB Expiration Date – 05/31/2014. The OMB Expiration Date has no bearing on the termination date of the IWO; it identifies the version
of the form currently in use. 2
For electronic payment requirements and centralized payment collection and disbursement facility information (State
Disbursement Unit [SDU]), see
http://www.acf.hhs.gov/programs/cse/newhire/employer/contacts/contact_map.htm.
Include the Remittance Identifier with the payment and if necessary this FIPS code:
Remit payment to (SDU/Tribal Order Payee)
at (SDU/Tribal Payee Address)
Return to Sender [Completed by Employer/Income Withholder]. Payment must be directed to an SDU in accordance
with 42 USC §666(b)(5) and (b)(6) or Tribal payee (see Payments to SDU below). If payment is not directed to an
SDU/Tribal Payee or this IWO is not regular on its face, you must check this box and return the IWO to the sender.
If the employee/obligor works in a State or for a Tribe that is different from the State or Tribe that must issued this order, a
copy of this IWO must be provided to the employee/obligor.
If checked, the employer/income withholder must provide a copy of this form to the employer/obligor.
ADDITIONAL INFORMATION FOR EMPLOYERS/INCOME WITHHOLDERS
State-specific contact and withholding information can be found on the Federal Employer Services website located at:
http://www.acf.hhs.gov/programs/cse/newhire/employer/contacts/contact_map.htm
Priority: Withholding for support has priority over any other legal process under State law against the same income
(USC 42 §666(b)(7)). If a Federal tax levy is in effect, please notify the sender.
Combining Payments: When remitting payments to an SDU or Tribal CSE agency, you may combine withheld amounts
from more than one employee/obligor’s income in a single payment. You must, however, separately identify each
employee/obligor’s portion of the payment.
Payments to SDU: You must send child support payments payable by income withholding to the appropriate SDU or to a
Tribal CSE agency. If this IWO instructs you to send a payment to an entity other than an SDU (e.g., payable to the
custodial party, court, or attorney), you must check the box above and return this notice to the sender. Exception: If this
IWO was sent by a Court, Attorney, or Private Individual/Entity and the initial order was entered before January 1, 1994 or
the order was issued by a Tribal CSE agency, you must follow the “Remit payment to” instructions on this form.
Reporting the Pay Date: You must report the pay date when sending the payment. The pay date is the date on which the
amount was withheld from the employee/obligor’s wages. You must comply with the law of the State (or Tribal law if
applicable) of the employee/obligor’s principal place of employment regarding time periods within which you must implement
the withholding and forward the support payments.
Multiple IWOs: If there is more than one IWO against this employee/obligor and you are unable to fully honor all IWOs
due to Federal, State, or Tribal withholding limits, you must honor all IWOs to the greatest extent possible, giving priority
to current support before payment of any past-due support. Follow the State or Tribal law/procedure of the
employee/obligor’s principal place of employment to determine the appropriate allocation method.
Lump Sum Payments: You may be required to notify a State or Tribal CSE agency of upcoming lump sum payments to
this employee/obligor such as bonuses, commissions, or severance pay. Contact the sender to determine if you are
required to report and/or withhold lump sum payments.
Liability: If you have any doubts about the validity of this IWO, contact the sender. If you fail to withhold income from the
employee/obligor’s income as the IWO directs, you are liable for both the accumulated amount you should have withheld
and any penalties set by State or Tribal law/procedure.
Anti-discrimination: You are subject to a fine determined under State or Tribal law for discharging an employee/obligor
from employment, refusing to employ, or taking disciplinary action against an employee/obligor because of this IWO.
Signature of Judge/Issuing Official (if required by State or Tribal law):
Print Name of Judge/Issuing Official:
Title of Judge/Issuing Official:
Date of Signature:
California State Disbursement Unit
P.O. Box 989067, West Sacramento, CA. 95798