Employer Information
FTB Collections


The California Franchise Tax Board (FTB) has recently been given a much bigger role in child support collection. If a child support arrears has arisen on a case and it is not being paid down, FTB is required by law to seek all available resources of the paying parent to satisfy that obligation. Employers will normally receive either an Income Withholding Order (IWO) or an Earnings Withholding Order (EWO) from FTB. The EWO is similar to a writ of execution. Instructions for withholding will be served with the EWO.

Note: Any questions about the FTB collections should be directed to the child support agency, not to FTB.