Current Illinois law refers to “income withholding notice.” Yet Federal law uses the acronym IWO (Income Withholding Order) referring both to notices and orders–although Illinois does not require a judge’s signature. Illinois law also states that the IWO form must provide all the rights and duties of employers. Indeed it provides that the form must, among other things:
in bold face type, the size of which equals the largest type on the notice, state the duties of the payor and the fines and penalties for failure to withhold and pay over income and for discharging, disciplining, refusing to hire, or otherwise penalizing the obligor because of the duty to withhold and pay over income under this Section. 750 ILCS 28/20(c)(7).
The Federal form changed in on August 31, 2023. This form must be used. Any old IWO form can be rejected by employers.
As of January 2024, the Illinois’ Supreme Court’s form: Income Withholding form still does not comply with the Illinois law. So, if you use the form that’s available on the required Illinois Supreme Court Forms approved website, it would be deficient as a matter of Illinois’ law.
Side Note-SDU Not Accepting Withholding of Maintenance Alone: The State of Illinois in conjunction with the Illinois State Disbursement Unit finally printed confirmation that the SDU is not to withhold maintenance alone. Since an employer can only be required to send payments to the SDU, an employer cannot be sent an IWO to withhold for maintenance only — in compliance with these requirements. The text is as follows and listed in the Employer FAQ section
MAINTENANCE ONLY PAYMENTS
The purpose of the State Disbursement Unit is to process and record child support payments.
Maintenance payments in conjunction with child support orders can be processed through the SDU.
When the SDU becomes aware of a maintenance only payment or anything other than a child support payment (i.e. attorney’s fees) the SDU is required to return the payment to the sender.
(See 750 ILCS 5/507.1 http://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=075000050K507.1)
A Proper Fillable Form. The Gitlin Law firm has completed an Income Withholding Notice that you can use that complies with the requirements of Illinois law and uses the current Federal form. You can also use Family Law Software’s form that is now fully compliant with the law!
Gunnar J. Gitlin, Gitlin Law Firm, P.C.
Woodstock, IL
