Garnishments Overview. Audio for this session will play through your computer

Size: px
Start display at page:

Download "Garnishments Overview. Audio for this session will play through your computer"

Transcription

1 Garnishments Overview Audio for this session will play through your computer

2 Objective This session is designed to provide an overview of the different types of garnishments that can be assessed against an employee s wages and to explain some of the basic rules that apply to garnishments. 2

3 What Is a Lien? A lien is a legal claim of one person upon the property of another person to secure the payment of a debt or the satisfaction of an obligation. 3

4 What Is a Garnishment? A wage garnishment is a legal procedure in which a person s earnings are required by court order to be withheld by an employer for the payment of a debt, such as child support. 4

5 Types of Garnishments Child Support Medical Support Federal Tax Levy State Tax Levy 5

6 Types of Garnishments Bankruptcies Student Loans Creditor Garnishments Wage Assignments 6

7 7 Child Support

8 Child Support Terms Custodial Parent Parent who has custody of a child Non-Custodial Parent Parent who does not have custody and is subject to support Arrears Term used to describe past due child support Disposable Earnings Earnings after all statutory deductions 8

9 Child Support Financial support paid by a non-custodial parent to help support a child or children Can be voluntary or court ordered Overdue child support can be collected from tax refunds, liens on property, and sale of property 9

10 Child Support Maximum amount of disposable earnings subject to child support are generally: 50% if supporting another spouse or dependent child 60% if not supporting another spouse or dependent child Amounts are raised to 55% and 65% if the order is 12 weeks or more in arrears 10

11 11 Medical Support

12 Medical Support Orders Two Types A support order for the non-custodial parent to cover the dependent child on the employer s medical plan A support order where medical and/or dental insurance premiums are garnished from the non-custodial parent s wages 12

13 13 Federal Tax Levies

14 Federal Tax Levies A Federal Tax Levy is a wage attachment issued by the Internal Revenue Service These levies are generally issued after all other efforts to collect the unpaid taxes have failed IRS levies are communicated on a Notice of Levy on Wages, Salary, and Other Income (Form 668-W) 14

15 Federal Tax Levies Obligations by the employer include: Notify the employee Supply the employee with a copy of form; the employee will complete with exemptions and return to the employer Continue to withhold until form 668-D, Release of Levy, is received Tax levies must be satisfied before all other orders (with the exception of child support orders already in place) 15

16 Penalties on Federal Levies If an employer fails to comply with a federal tax levy, the employer becomes liable for the amount that was required to be withheld plus interest. 16

17 Take Home Pay IRS uses take-home pay when calculating deductions Take-home pay excludes: Federal, state, and local taxes Voluntary deductions in place at the time of the notice Involuntary increases in deductions such as annual increases in health care premiums 17

18 18 State Tax Levies

19 State Tax Levies State Tax Levy calculations differ from state to state Withholding can be calculated in several ways including: 100% of net earnings A set maximum percentage with no exempt amounts A set maximum percentage with exempt amounts Disposable income less exemptions determined by a table 19

20 20 Bankruptcies

21 Bankruptcies When an individual declares bankruptcy: All creditors are handled by the Bankruptcy Trustee Withholding on other garnishments should cease Chapter XIII orders take priority over any other claim except child support Bankruptcy orders can take up to 100% of an individual s net earnings 21

22 22 Student Loans

23 Student Loans Delinquent student loans are collected by the Federal Department of Education or designated Student Loan Guarantor Limit on student loan orders is 15% of disposable earnings Employee must take home at least 30 times the federal minimum wage per week 23

24 Student Loan Calculations Examples of Student Loan Deduction: Note: 30 times federal minimum wage of $7.25 = $ Example 1: Weekly Disposable Earnings $ Times 15% Net Amount Deduction will be for the entire $75.00 Example 2: Weekly Disposable Earnings $ Times 15% Net Amount Deduction will be for $32.50 because the employee must net at least per week. 24

25 Student Loans Student loan priority is equal to a creditor garnishment Student loan garnishments must be deducted, even in states that do not allow creditor garnishments Multiple student loan deductions cannot exceed 25% of disposable earnings For student loans, health insurance is excluded from disposable pay 25

26 26 Creditor Garnishments

27 Creditor Garnishments A creditor garnishment is assessed against an individual when a creditor sues an individual in court and is granted a judgment An individual has the opportunity to respond before a garnishment order is sent 27

28 Creditor Garnishments Some states do not allow creditor garnishments Some states allow only one creditor garnishment deduction at a time Employers are liable for amounts not withheld from the employee 28

29 Creditor Garnishments Maximum amount of a creditor garnishment cannot exceed: 25% of an employee s disposable earnings for the week The amount by which the employee s disposable earnings exceeds 30 times the federal minimum wage in a week Where state and federal laws differ, the most favorable to the employee must be used (smallest garnishment) 29

30 Creditor Garnishments The 25% of disposable earnings must also allow for higher priority items such as child support and federal tax levies 30

31 31 Wage Assignments

32 Wage Assignments Wage assignments are a voluntary agreement to withhold amounts Employers do not have to honor wage assignments State laws govern wage assignments, and some states prohibit them No limits apply 32

33 33 Administrative Fees

34 Administrative Fees State agencies may charge a fee for processing garnishments Per payment Per garnishment Employers may also be allowed to charge fees to cover administrative costs Fee regulations vary by state and garnishment type 34

35 Employer Responsibility Remember, employers can be held liable for entire garnishment amounts as well as litigation and research time if garnishments are not withheld correctly! 35

36 36 Thank You!

Garnishments BEYOND Child Support

Garnishments BEYOND Child Support Garnishments BEYOND Child Support Agenda Involuntary nta Deductions Federal Tax Levy State Tax Levy Student Loan Creditor Garnishment Bankruptcy 1 Involuntary Deductions Involuntary deductions Neither

More information

Other Deductions from Pay Section 9

Other Deductions from Pay Section 9 Other Deductions from Pay Section 9 Table of Contents INTRODUCTION... 2 FYI - TOPICS FROM CONTENT OUTLINE... 2 INVOLUNTARY DEDUCTIONS... 2 Tax Levies... 2 Child Support Withholding Orders... 4 Creditor

More information

Garnishments A-Z: An In-depth Look at Federal and Illinois Garnishment Law

Garnishments A-Z: An In-depth Look at Federal and Illinois Garnishment Law Garnishments A-Z: An In-depth Look at Federal and Illinois Garnishment Law Chicago Chapter of American Payroll Association June 14, 2013 Presented By: Robert McCabe James D. Rock Ancel, Glink, Diamond,

More information

Texas Payroll Conference

Texas Payroll Conference Texas Payroll Conference Garnishments All Others Taunya Fritzsching, CPP Agenda Involuntary Deductions Garnishment Overview Federal Tax Levy State Tax Levy Student Loans Creditor Garnishments Bankruptcy

More information

Wage Garnishments, Levies, And Child Support Withholding

Wage Garnishments, Levies, And Child Support Withholding Page 1 Wage Garnishments, Levies, And Child Support Withholding All Wage Garnishments, Levies, and Child Support Withholding Orders are processed by University Payroll Services. Do not accept any Withholding

More information

Voluntary Wage Assignments Union Dues Credit Union Deductions US Savings Bonds Charitable Contributions

Voluntary Wage Assignments Union Dues Credit Union Deductions US Savings Bonds Charitable Contributions Involuntary Deductions in General Tax Levies Child Support Creditor Garnishments Bankruptcy Other Federal Involuntary Deductions Federal Wage-Hour Law Restrictions 1 Voluntary Wage Assignments Union Dues

More information

Chapter 25 - Payroll. 25.60 Garnishments and Wage Assignments

Chapter 25 - Payroll. 25.60 Garnishments and Wage Assignments Chapter 25 - Payroll 25.60 Garnishments and Wage Assignments 25.60.10 Garnishments and levies March 18, 2005 25.60.20 Child Support March 18, 2005 25.60.30 Wage Assignments March 18, 2005 25.60.40 Other

More information

TOPIC NO. 50405 TOPIC Court-Ordered Withholdings Table of Contents

TOPIC NO. 50405 TOPIC Court-Ordered Withholdings Table of Contents Table of Contents Overview... 3 Introduction... 3 Disclaimer... 3 Definitions... 4 Applicable Laws... 5 Honoring the Garnishment... 6 Garnishments on Work Study Payments... 7 Garnishment Fee... 7 Deduction

More information

U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009

U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009 U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009 Table of Content Introduction Overview... 3 Legislative Authority... 4 Under This Authority:... 4 Sec. 34.19 Amounts

More information

Basic Income-Withholding Order Guidelines on Allocation for Multiple Orders for Private Employers

Basic Income-Withholding Order Guidelines on Allocation for Multiple Orders for Private Employers Basic Income-Withholding Order Guidelines on Allocation for Multiple Orders for Private Employers Updated November 2005 Table of Contents BASIC INCOME-WITHHOLDING ORDER GUIDELINES FOR PRIVATE EMPLOYERS

More information

INFORMATION SHEET ON WAGE GARNISHMENTS AND BANK ATTACHMENTS WAGE GARNISHMENTS

INFORMATION SHEET ON WAGE GARNISHMENTS AND BANK ATTACHMENTS WAGE GARNISHMENTS INFORMATION SHEET ON WAGE GARNISHMENTS AND BANK ATTACHMENTS THE PROCESS Step 1. What will I receive? WAGE GARNISHMENTS The employer, or garnishee, will be served, in the same manner as with a summons,

More information

WAGE GARNISHMENT. A Guide to Understanding Court-Ordered Wage Garnishment and Your Options

WAGE GARNISHMENT. A Guide to Understanding Court-Ordered Wage Garnishment and Your Options WAGE GARNISHMENT A Guide to Understanding Court-Ordered Wage Garnishment and Your Options Public Counsel 610 S. Ardmore Avenue Los Angeles, CA 90005 (213) 385-2977 www.publiccounsel.org 2011 Table of Contents

More information

Garnishments. William Dunn Director, Government Relations American Payroll Association

Garnishments. William Dunn Director, Government Relations American Payroll Association Garnishments William Dunn Director, Government Relations American Payroll Association 1 Garnishments in General Involuntary Deductions: Employer nor employee has control Must deduct and remit to satisfy

More information

NASA Financial Management Requirements Volume 11, Chapter 7 Effective: September 2008 Expiration: September 2013

NASA Financial Management Requirements Volume 11, Chapter 7 Effective: September 2008 Expiration: September 2013 CHAPTER 7. WITHHOLDING DEDUCTIONS FROM GROSS PAY TABLE OF CONTENTS 7.1 POLICY....7-1 7.2 AUTHORIZATION...7-1 7.3 TYPES OF DEDUCTIONS...7-1 7.4 ORDER OF WITHHOLDING PREFERENCE FOR DEDUCTIONS...7-2 7.5 OTHER

More information

Tax Levies and Creditor Garnishments: Proper Handling and Compliance

Tax Levies and Creditor Garnishments: Proper Handling and Compliance Tax Levies and Creditor Garnishments: Proper Handling and Compliance Sponsored by About the Speaker Vicki M. Lambert, CPP, is President and Academic Director of Vicki M. Lambert, LLC, a firm specializing

More information

This procedure is used to create a garnishment for federal garnishments that are not tax related, student loans.

This procedure is used to create a garnishment for federal garnishments that are not tax related, student loans. HRMS Garnishments Create Garnishment Student Loans This procedure is used to create a garnishment for federal garnishments that are not tax related, student loans. 1. Enter transaction code PA30 and click

More information

The attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan

The attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan The attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan Program. 1 THE STUDENT LOAN PROGRAM PROGRAM OVERVIEW The

More information

UNITED STATES CONSUMER PRODUCT SAFETY COMMISSION

UNITED STATES CONSUMER PRODUCT SAFETY COMMISSION UNITED STATES CONSUMER PRODUCT SAFETY COMMISSION OFFICE OF INSPECTOR GENERAL OPPORTUNITIES EXIST TO ENSURE CPSC EMPLOYEES ARE SATISFYING IN GOOD FAITH THEIR JUST FINANCIAL OBLIGATIONS Issued: September

More information

Collection Activity Administrative Judgments April 2, 2015

Collection Activity Administrative Judgments April 2, 2015 Collection Activity Administrative Judgments April 2, 2015 Proposal Administrative judgments would allow the Department of Taxes to garnish wages or levy a bank account (asset attachment) for a delinquent

More information

DoD Financial Management Regulation Volume 7B, Chapter 28 + September 1999 CHAPTER 28 COLLECTION OF DEBTS

DoD Financial Management Regulation Volume 7B, Chapter 28 + September 1999 CHAPTER 28 COLLECTION OF DEBTS 2801 GENERAL CHAPTER 28 COLLECTION OF DEBTS A debt may be due to an overpayment or erroneous payment not legally due a member, or an amount due to the U. S. Government but unpaid by a member. A debt may

More information

Garnishment & Other Withholding Documents: Processing Procedures

Garnishment & Other Withholding Documents: Processing Procedures Garnishment & Other Withholding Documents: Processing Procedures Handout #1: Training Presentation and Terms/Definitions TRAINING PRESENTED BY THE OFFICE OF THE ATTORNEY GENERAL UPDATED NOVEMBER 2003 OFFICE

More information

Check if this is an amended filing

Check if this is an amended filing Fill in this information to identify your case: Debtor 1 Debtor 2 (Spouse, if filing) United States Bankruptcy Court for the: District of of Case number (If known) Check if this is an amended filing Official

More information

Payroll Deductions BUSINESS OFFICE 202 STEPHANIE PIT TMAN BREMEN PUBLIC SCHOOLS

Payroll Deductions BUSINESS OFFICE 202 STEPHANIE PIT TMAN BREMEN PUBLIC SCHOOLS Payroll Deductions BUSINESS OFFICE 202 STEPHANIE PITTMAN BREMEN PUBLIC SCHOOLS Mandatory Deductions Social Security (OASDI) Employee deduction - 6.2% Wage Base Limit 2014 - $117,000 Employer Matching Social

More information

IRS FULL SERVICE COLLECTION

IRS FULL SERVICE COLLECTION 4DM 585 1 of 7 IRS FULL SERVICE COLLECTION REGULATION Definition Enforcement Tool Request IRS Full Service Collection is a method of collection which uses the full powers of the Internal Revenue Service

More information

CIRCUIT COURT OF ILLINOIS. Sixth Judicial Circuit Champaign County

CIRCUIT COURT OF ILLINOIS. Sixth Judicial Circuit Champaign County Sixth Judicial Circuit Champaign County How to do a Wage Deduction Proceeding If you already have a money judgment against someone, you are the Petitioner. The other party, who owes you the money, is the

More information

WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 CASE

WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 CASE WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 CASE THIS BOOKLET CONTAINS ANSWERS TO MOST OF THE QUESTIONS YOU WILL HAVE WHILE UNDER CHAPTER 13. READ IT COMPLETELY WHEN YOU BEGIN YOUR CASE AND REFER TO IT

More information

BACK CHILD SUPPORT. The following is an explanation of how child support is ordered, and what happens if it isn t paid.

BACK CHILD SUPPORT. The following is an explanation of how child support is ordered, and what happens if it isn t paid. BACK CHILD SUPPORT Once it has been ordered and has not been paid on time, unpaid child support becomes a judgment by operation of law. The amount of child support that has not been paid on time is called

More information

IRS Form 668-W Part 1

IRS Form 668-W Part 1 IRS Form 668-W Part 1 REPLY THIS ISN'T A BILL FOR TAXES YOU OWE. THIS IS A NOTICE OF LEVY TO COLLECT MONEY OWED BY THE TAXPAYER NAMED ABOVE. The Internal Revenue Code provides that there is a lien for

More information

American Payroll Association

American Payroll Association Government Relations Washington, DC December 23, 2011 National Conference of Commissioners on Uniform State Laws Committee on Scope and Program Project Proposal Uniform Wage Garnishment Act On behalf of

More information

IN THE DISTRICT COURT OF SEBASTIAN COUNTY WRIT OF GARNISHMENT SMALL CLAIMS CIVIL DIVISION PLAINTIFF: DEFENDANT: GARNISHEE:

IN THE DISTRICT COURT OF SEBASTIAN COUNTY WRIT OF GARNISHMENT SMALL CLAIMS CIVIL DIVISION PLAINTIFF: DEFENDANT: GARNISHEE: GARNISHMENT CASE NUMBER STATE OF ARKSANSAS Sebastian County Greenwood Division IN THE DISTRICT COURT OF SEBASTIAN COUNTY GREENWOOD DIVISION WRIT OF GARNISHMENT SMALL CLAIMS CIVIL DIVISION PLAINTIFF: DEFENDANT:

More information

Official Form B 22A2 Chapter 7 Means Test Calculation 12/14

Official Form B 22A2 Chapter 7 Means Test Calculation 12/14 Fill in this information to identify your case: Debtor 1 Debtor 2 (Spouse, if filing) United States Bankruptcy Court for the: District District of of (State) Case number (If known) Check the appropriate

More information

MANAGEMENT DIRECTIVE. Commonwealth of Pennsylvania GOVERNOR S OFFICE. June 28, 1991. udqet

MANAGEMENT DIRECTIVE. Commonwealth of Pennsylvania GOVERNOR S OFFICE. June 28, 1991. udqet MANAGEMENT DIRECTIVE Commonwealth of Pennsylvania GOVERNOR S OFFICE 52517 Amended Number Subject: Internal Revenue Service Levies on Wages, Salary, and Other Income or Payments By Direction of: Michael

More information

Tax Levies and Creditor Garnishments: What Payroll Must Know to Stay in Compliance

Tax Levies and Creditor Garnishments: What Payroll Must Know to Stay in Compliance Tax Levies and Creditor Garnishments: What Payroll Must Know to Stay in Compliance FEATURED FACULTY: Vicki M. Lambert, CPP, The Payroll Advisor (702)-408-2750 vicki@thepayrolladvisor.com Vicki M. Lambert,

More information

TO STRENGTHEN OHIO S FAMILIES WITH SOLUTIONS TO TEMPORARY CHALLENGES EMPLOYER S RESOURCE GUIDE TO CHILD SUPPORT

TO STRENGTHEN OHIO S FAMILIES WITH SOLUTIONS TO TEMPORARY CHALLENGES EMPLOYER S RESOURCE GUIDE TO CHILD SUPPORT TO STRENGTHEN OHIO S FAMILIES WITH SOLUTIONS TO TEMPORARY CHALLENGES EMPLOYER S RESOURCE GUIDE TO CHILD SUPPORT Introduction to Child Support This Employer Resource Guide was developed to help employers

More information

Q. Why do I need to withhold child support from an employee s paycheck?

Q. Why do I need to withhold child support from an employee s paycheck? Section 1: Income Withholding Q. Why do I need to withhold child support from an employee s paycheck? A. In New Mexico, all child support orders are required to be issued with a provision for income withholding.

More information

WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS

WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS TABLE of CONTENTS A Letter to Employers.3 The Student Loan Program...4 Collection Authority...4 The Basic Steps Employers Follow for

More information

Official Form 22A 2 Chapter 7 Means Test Calculation 12/13

Official Form 22A 2 Chapter 7 Means Test Calculation 12/13 Fill in this information to identify your case: Check one only as directed in lines 40 or 42: Debtor 1 Debtor 2 (Spouse, if filing) United States Bankruptcy Court for the: District of (State) Case number

More information

WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 CASE

WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 CASE WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 CASE THIS BOOKLET CONTAINS ANSWERS TO MOST OF THE QUESTIONS YOU WILL HAVE WHILE UNDER CHAPTER 13. READ IT COMPLETELY WHEN YOU BEGIN YOUR CASE AND REFER TO IT

More information

ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK

ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK This page provides a brief summary of the Administrative Wage Garnishment (AWG) process. The following pages provide details and instructions that will

More information

Chapter 12 is a reorganization for family farmers and fishing families, which is similar to Chapter 13.

Chapter 12 is a reorganization for family farmers and fishing families, which is similar to Chapter 13. GENERAL INFORMATION ABOUT THE BANKRUPTCY SYSTEM INCLUDING THE RIGHTS AND DUTIES OF CHAPTER 13 DEBTORS (and other information necessary to assist a debtor in completion of the chapter 13 plan) WHAT IS BANKRUPTCY?

More information

GARNISHMENTS WHAT ARE THEY AND HOW DO SCHOOL DISTRICTS HANDLE THEM

GARNISHMENTS WHAT ARE THEY AND HOW DO SCHOOL DISTRICTS HANDLE THEM GARNISHMENTS WHAT ARE THEY AND HOW DO SCHOOL DISTRICTS HANDLE THEM GARNISHMENT A proceeding whereby a plaintiff creditor, called the garnishor, seeks to subject to his or her claim the property of money

More information

8/4/2014. Payroll Management. Payroll 201. Fringe Benefits Taxation AGENDA. What are Fringe Benefits?

8/4/2014. Payroll Management. Payroll 201. Fringe Benefits Taxation AGENDA. What are Fringe Benefits? Payroll 201 More than the Basics Presented by: Brenda JM Sabin, CBP, SPHR Director of HR Compliance & Payroll Solutions Hickok & Boardman HR Intelligence Building a Smarter Workforce Payroll 101 Payroll

More information

Administrative Wage Garnishment. Employer Handbook

Administrative Wage Garnishment. Employer Handbook Administrative Wage Garnishment Employer Handbook March 2011 Dear Employer, This page provides a brief summary of the Administrative Wage Garnishment (AWG) process utilized by Collection Technology, Inc.,

More information

IU 457(b) Retirement Plan

IU 457(b) Retirement Plan IU 457(b) Retirement Plan July 2013 January 2015 Contents IU 457(b) Retirement Plan Highlights... iv Section A: General Information...1 Section B: Participation and Service...2 Section C: Contributions...3

More information

TOP THINGS TO REMEMBER ABOUT THE TRUSTEE S OFFICE AND YOUR CHAPTER 13 CASE

TOP THINGS TO REMEMBER ABOUT THE TRUSTEE S OFFICE AND YOUR CHAPTER 13 CASE TOP THINGS TO REMEMBER ABOUT THE TRUSTEE S OFFICE AND YOUR CHAPTER 13 CASE 1. Know your case number. 2. Make your payments. Send your payments in time for the payments to reach the Trustee s office by

More information

Notice to Delinquent Taxpayers

Notice to Delinquent Taxpayers Notice to Delinquent Taxpayers Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau TTB P 5610.1 (1/04) Previous Editions are Obsolete NOTICE TO DELINQUENT TAXPAYERS INTRODUCTION When you

More information

Michigan s New Wage Garnishment Procedures: What Employers Need To Know

Michigan s New Wage Garnishment Procedures: What Employers Need To Know Michigan s New Wage Garnishment Procedures: What Employers Need To Know September 9, 2015 Brian D. Shekell (313) 965-8803 bshekell@ AGENDA What are garnishments, and why should my business care? Key changes

More information

Instructions and Attachments...13

Instructions and Attachments...13 ED Approved Organizations... ii Letter to Employer... iii The Student Loan Programs...1 The Basic Steps Employers Follow for Withholding...2 Employer Notification...2 Amount of Withholding...3 How to Remit

More information

DISTRICT OF COLUMBIA OFFICIAL CODE 2001 EDITION DIVISION II. JUDICIARY AND JUDICIAL PROCEDURE TITLE 16. PARTICULAR ACTIONS, PROCEEDINGS AND MATTERS.

DISTRICT OF COLUMBIA OFFICIAL CODE 2001 EDITION DIVISION II. JUDICIARY AND JUDICIAL PROCEDURE TITLE 16. PARTICULAR ACTIONS, PROCEEDINGS AND MATTERS. DISTRICT OF COLUMBIA OFFICIAL CODE 2001 EDITION DIVISION II. JUDICIARY AND JUDICIAL PROCEDURE TITLE 16. PARTICULAR ACTIONS, PROCEEDINGS AND MATTERS. CHAPTER 5. ATTACHMENT AND GARNISHMENT. SUBCHAPTER III.

More information

SUPERIOR COURT OF CALIFORNIA COUNTY OF ORANGE SELF-HELP CENTER www.occourts.org WAGE GARNISHMENT. Self Help Center Loca ons:

SUPERIOR COURT OF CALIFORNIA COUNTY OF ORANGE SELF-HELP CENTER www.occourts.org WAGE GARNISHMENT. Self Help Center Loca ons: SUPERIOR COURT OF CALIFORNIA COUNTY OF ORANGE SELF-HELP CENTER www.occourts.org WAGE GARNISHMENT All documents must be typed or printed neatly. Please use black ink. Self Help Center Loca ons: Lamoreaux

More information

Garnishments Learning Guide

Garnishments Learning Guide SEMA4 HR/Payroll MN-PS370S Garnishments Learning Guide State of Minnesota Minnesota Management & Budget Statewide Payroll Services 658 Cedar St Ste 400 Saint Paul MN 55155 Contents Section 1 - Getting

More information

WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 BANKRUPTCY. Your Trustee is: Locke D. Barkley 601-355-6661. www.barkley13.com. Your Case Number is:

WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 BANKRUPTCY. Your Trustee is: Locke D. Barkley 601-355-6661. www.barkley13.com. Your Case Number is: WHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 BANKRUPTCY This booklet contains some basic, general information about your Chapter 13 bankruptcy. Read this pamphlet completely to understand your obligations

More information

GARNISHMENT & OTHER WITHHOLDING DOCUMENTS: PROCESSING PROCEDURES MANUAL

GARNISHMENT & OTHER WITHHOLDING DOCUMENTS: PROCESSING PROCEDURES MANUAL GARNISHMENT & OTHER WITHHOLDING DOCUMENTS: PROCESSING PROCEDURES MANUAL OFFICE OF THE ATTORNEY GENERAL APRIL 2013 Garnishments & Other Withholding Documents NOTICE: This manual, published by the Office

More information

DELINQUENT PERSONAL PROPERTY TAXES TABLE OF CONTENTS. Introduction: Levy on Wages... 7705. Verification of Employment... 7710

DELINQUENT PERSONAL PROPERTY TAXES TABLE OF CONTENTS. Introduction: Levy on Wages... 7705. Verification of Employment... 7710 TABLE OF CONTENTS SECTION HEADING SECTION NUMBER Introduction: Levy on Wages... 7705 Verification of Employment... 7710 Notice of Intent to Levy on Wages... 7720 Exemption Claim Form... 7730 Notice of

More information

Offer in Compromise. Worksheets to calculate an acceptable offer amount using Form 433-A and/or 433-B and Publication 1854*

Offer in Compromise. Worksheets to calculate an acceptable offer amount using Form 433-A and/or 433-B and Publication 1854* Department of Treasury Internal Revenue Service Form 656 (Rev. 1-97) Catalog Number 16728N Form 656 Offer in Compromise What you should know before submitting an offer in compromise Worksheets to calculate

More information

UNITED STATES DEPARTMENT OF EDUCATION 830 First Street, NE Union Center Plaza Washington, D.C. 20202

UNITED STATES DEPARTMENT OF EDUCATION 830 First Street, NE Union Center Plaza Washington, D.C. 20202 UNITED STATES DEPARTMENT OF EDUCATION 830 First Street, NE Union Center Plaza Washington, D.C. 20202 The following organizations have agreements with the U.S. Department of Education to participate in

More information

U.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER

U.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER U.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER 2120 RIVERFRONT DRIVE, SUITE 100 LITTLE ROCK, AR 72202-1794 (501) 324-5871 FAX (202) 481-2231 FREQUENTLY ASKED QUESTIONS About Administrative

More information

Connecticut Employers Child Support Guide to Income Withholding and New Hire Reporting

Connecticut Employers Child Support Guide to Income Withholding and New Hire Reporting Connecticut Employers Child Support Guide to Income Withholding and New Hire Reporting DEPARTMENT OF SOCIAL SERVICES 23 To Connecticut Employers: F ederal and state government continue to recognize the

More information

An Employer s Guide to Income Withholding for Child and Medical Support

An Employer s Guide to Income Withholding for Child and Medical Support An Employer s Guide to Income Withholding for Child and Medical Support Kentucky Cabinet for Health and Family Services Department for Community Based Services Division of Child Support chfs.ky.gov Table

More information

What you need to know about your Chapter 13 Case.

What you need to know about your Chapter 13 Case. What you need to know about your Chapter 13 Case. This booklet contains answers to most of the questions in your Chapter 13 case. READ IT COMPLETELY. See page 28 for Frequently Asked Questions. Start making

More information

The state's collection procedures are detailed in the State Administrative Manual. Collection steps may include some or all of the following:

The state's collection procedures are detailed in the State Administrative Manual. Collection steps may include some or all of the following: This report is submitted to meet the provisions of Government Code (GC) Section 13292.5, requiring annual reporting by the Department of Finance to the Legislature on the status of delinquent receivables

More information

Automated Collection System (ACS)

Automated Collection System (ACS) Automated Collection System (ACS) 245 Designed by IRS to streamline it s unpaid account collection, however: Tax practitioners struggle with many of it s organization concepts Inability to contact previous

More information

GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER OFFICE OF TAX AND REVENUE OFFER IN COMPROMISE. Form OTR-10 Booklet

GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER OFFICE OF TAX AND REVENUE OFFER IN COMPROMISE. Form OTR-10 Booklet GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER OFFICE OF TAX AND REVENUE OFFER IN COMPROMISE Form OTR-10 Booklet Content What is an Offer in Compromise (OIC)? What is the

More information

UNITED STATES BANKRUPTCY COURT FOR THE WESTERN DISTRICT OF MICHIGAN ORIGINAL CHAPTER 13 PLAN

UNITED STATES BANKRUPTCY COURT FOR THE WESTERN DISTRICT OF MICHIGAN ORIGINAL CHAPTER 13 PLAN UNITED STATES BANKRUPTCY COURT FOR THE WESTERN DISTRICT OF MICHIGAN In Re: Debtor(s), / Case #: Chapter 13 Hon. Filed: ORIGINAL CHAPTER 13 PLAN Check this box if this plan deviates in any way from the

More information

U.S. Government Receivables and Debt Collection Activities of Federal Agencies

U.S. Government Receivables and Debt Collection Activities of Federal Agencies FISCAL YEAR 2013 REPORT TO THE CONGRESS U.S. Government Receivables and Debt Collection Activities of Federal Agencies Department of the Treasury July 2014 department of the treasury washington, dc office

More information

Child Support. Child Support. Introduction. If the parents have never married, does the father still pay child support?

Child Support. Child Support. Introduction. If the parents have never married, does the father still pay child support? Child Support Introduction Child Support In all legal matters concerning child support, custody, and visitation the main consideration will always be: What is in the best interest of the children? Courts

More information

STANDARD CONDITIONS FOR INDIVIDUAL VOLUNTARY ARRANGEMENTS. Produced by the IVA FORUM

STANDARD CONDITIONS FOR INDIVIDUAL VOLUNTARY ARRANGEMENTS. Produced by the IVA FORUM Protocol Annex 4 STANDARD CONDITIONS FOR INDIVIDUAL VOLUNTARY ARRANGEMENTS Produced by the IVA FORUM Revised January 25 th 2008 TABLE OF CONTENTS FOR STANDARD CONDITIONS PART I: INTERPRETATION Page 1 Definitions

More information

Special Report: IRS Tax Lien

Special Report: IRS Tax Lien Special Report: IRS Tax Lien TAX PLANNING AND IRS DEFENSE C a l l T o d a y! 540-438- 5344 What an IRS Tax Lien is and How it Works What is Inside? Why the IRS Files a Notice of Federal Tax Lien IRS Tax

More information

Nebraska. Fiduciary Income Tax Booklet. Nebraska. Department of Revenue. ne dep of 8-305-97

Nebraska. Fiduciary Income Tax Booklet. Nebraska. Department of Revenue. ne dep of 8-305-97 1 9 9 7 Nebraska Fiduciary Income Tax Booklet ne dep of Nebraska Department of Revenue 8-305-97 1997 Nebraska Fiduciary Income Tax INSTRUCTIONS FIDUCIARY DEFINED. The term fiduciary means a trustee, personal

More information

ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK

ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK To Employer: This page provides a brief summary of the Administrative Wage Garnishment (AWG) process. The following pages provide details and instructions

More information

The CNMI Division of Revenue and Tax s Collection Process Keep this publication for future reference

The CNMI Division of Revenue and Tax s Collection Process Keep this publication for future reference DIVISION OF REVENUE AND TAXATION COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Post Office Box 5234 CHRB Saipan, MP 96950 Tel. (670) 664-1000 What You Should Know About The CNMI Division of Revenue and

More information

Chapter 25 - Payroll. 25.50 Payroll Deductions and Reductions

Chapter 25 - Payroll. 25.50 Payroll Deductions and Reductions Chapter 25 - Payroll 25.50 Payroll Deductions and Reductions 25.50.10 Payroll Deduction Administration March 18, 2005 25.50.20 Mandatory (standard) deductions March 18, 2005 25.50.30 Voluntary deductions

More information

In addition, the NMSN notifies the employer and plan administrator that they must enroll the child even if:

In addition, the NMSN notifies the employer and plan administrator that they must enroll the child even if: What is the National Medical Support Notice? If you have been ordered by the court to provide medical insurance for your dependent child(ren) but have failed to provide the required verification of coverage,

More information

Subpart C Administrative Wage Garnishment

Subpart C Administrative Wage Garnishment Small Business Administration 140.11 (m) Where an IRS tax refund offset is sought, SBA must follow the Department of the Treasury s regulations governing offset of a past-due, legally enforceable debt

More information

Child Support: Tax Planning

Child Support: Tax Planning Brian Rockwell, CFP, ChFC, CDFA Associate Vice President, Investments Trinity Town Center 9040 Tryfon Blvd A-104 Trinity, FL 34655 727-372-2530 x:2224 877-486-2183 brian.rockwell@raymondjames.com Website:

More information

Deferred Compensation Handbook. Department of Employee Services Risk & Benefits Division 2051 Kaen Road, Ste. 310 Oregon City, OR 97045 503-655-8459

Deferred Compensation Handbook. Department of Employee Services Risk & Benefits Division 2051 Kaen Road, Ste. 310 Oregon City, OR 97045 503-655-8459 Clackamas County Deferred Handbook Department of Employee Services Risk & Benefits Division 2051 Kaen Road, Ste. 310 Oregon City, OR 97045 503-655-8459 TABLE OF CONTENTS Introduction... 1 What is Deferred?...

More information

The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005

The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 Attachment 1 The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 Identification of Child Support Obligation: Question 1: How will bankruptcy trustees determine the existence of family support

More information

App-1 Definitions Accrual of Action. For debt collection, this is the point in time after which a legal action may be brought against a debtor.

App-1 Definitions Accrual of Action. For debt collection, this is the point in time after which a legal action may be brought against a debtor. APPENDIX 1 1900.25 REV-4 App-1 Definitions Accrual of Action. For debt collection, this is the point in time after which a legal action may be brought against a debtor. Generally, this is recognized as

More information

Bankruptcy. Debts & Debt Collection. What happens if I can't pay my bills? What can a collection agency do? How is a secured debt collected?

Bankruptcy. Debts & Debt Collection. What happens if I can't pay my bills? What can a collection agency do? How is a secured debt collected? Bankruptcy 13 Bankruptcy Debts & Debt Collection What happens if I can't pay my bills? Persons to whom you owe money have several methods of recourse if you fail to pay a debt. The method used depends

More information

CHAPTER 7 BANKRUPTCY BOOKLET

CHAPTER 7 BANKRUPTCY BOOKLET CHAPTER 7 BANKRUPTCY BOOKLET By Gerardo M. DelGado, Esq. AMABLE LAW PLLC gdelgado@amablelaw.com INTRODUCTION This information is intended as general information ONLY. It is NOT legal advice. You should

More information

WHAT YOU NEED TO KNOW ABOUT YOUR CHAPTER 13 CASE

WHAT YOU NEED TO KNOW ABOUT YOUR CHAPTER 13 CASE WHAT YOU NEED TO KNOW ABOUT YOUR CHAPTER 13 CASE This pamphlet is intended to help you understand YOUR responsibilities in Chapter 13, and the rolls played by the Bankruptcy Court, YOU, your Attorney,

More information

If you do not understand this information, please contact an attorney.

If you do not understand this information, please contact an attorney. INSTRUCTIONS FOR COLLECTING A JUDGMENT AND COMPLETING A WRIT OF GARNISHMENT These standard instructions are for informational purposes only and do not constitute legal advice about your case. If you choose

More information

Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001.

Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001. Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001. Representation in Court... 2 Sec. 213.002. Prosecution of Criminal Actions...

More information

IL Child Support & Garnishment Updates

IL Child Support & Garnishment Updates IL Child Support & Garnishment Updates Maurice Franklin- Operations Manager Maritza Diaz- Compliance Lead Latonia Jennings- National Medical Support Notice Lead Contact Us: (800)447-4278 Income Withholding

More information

INSTRUCTIONS FOR COLLECTING A JUDGMENT AND COMPLETING A WRIT OF GARNISHMENT

INSTRUCTIONS FOR COLLECTING A JUDGMENT AND COMPLETING A WRIT OF GARNISHMENT INSTRUCTIONS FOR COLLECTING A JUDGMENT AND COMPLETING A WRIT OF GARNISHMENT These standard instructions are for informational purposes only and do not constitute legal advice about your case. If you choose

More information

WAGE ATTACHMENT. Set-up and Examples

WAGE ATTACHMENT. Set-up and Examples WAGE ATTACHMENT Set-up and Examples Establishing Wage Attachments in Set-Up From the Payroll Application, select Set-Up and then open Deductions. Click on the + button to add a wage attachment. The following

More information

CHAPTER 32-09.1 GARNISHMENT

CHAPTER 32-09.1 GARNISHMENT CHAPTER 32-09.1 GARNISHMENT 32-09.1-01. Definitions. In this chapter, unless the context or subject matter otherwise requires: 1. "Defendant" means every judgment debtor. 2. "Disposable earnings" means

More information

Glossary of Child Support Terms

Glossary of Child Support Terms A Glossary of Child Support Terms ACCRUAL Sum of child support payments that are overdue. ACKNOWLEDGMENT OF PATERNITY (AOP) Form that establishes the paternity (legal fatherhood) of a child through a voluntary

More information

Individual Bankruptcy A Client's Guide to the Language and Procedure

Individual Bankruptcy A Client's Guide to the Language and Procedure Individual Bankruptcy A Client's Guide to the Language and Procedure BAKKE NORMAN L A W O F F I C E S Welcome Thank you for considering Bakke Norman, S.C. to represent your interests. This booklet will

More information

Payroll NATIONAL CROSS-REFERENCE

Payroll NATIONAL CROSS-REFERENCE NATIONAL Payroll SUMMARY Federal and state wage and hour laws regulate the method of payment of wages, the payment of wages upon termination of employment, allowable deductions from employee paychecks,

More information

INERNATIONAL INSOLVENCY INSTITUTE COMMITTEE ON PRIORITY OF TAX CLAIMS IN INSOLVENCY PROCEEDINGS 1 NATIONAL LAW QUESTIONNAIRE

INERNATIONAL INSOLVENCY INSTITUTE COMMITTEE ON PRIORITY OF TAX CLAIMS IN INSOLVENCY PROCEEDINGS 1 NATIONAL LAW QUESTIONNAIRE INERNATIONAL INSOLVENCY INSTITUTE COMMITTEE ON PRIORITY OF TAX CLAIMS IN INSOLVENCY PROCEEDINGS 1 NATIONAL LAW QUESTIONNAIRE NAME OF COUNTRY: NAME, ADDRESS, TELEPHONE, AND EMAIL OF ATTORNEY COMPLETING

More information

STANDARD CONDITIONS FOR INDIVIDUAL VOLUNTARY ARRANGEMENTS. Produced by the IVA FORUM

STANDARD CONDITIONS FOR INDIVIDUAL VOLUNTARY ARRANGEMENTS. Produced by the IVA FORUM Protocol Annex 4 STANDARD CONDITIONS FOR INDIVIDUAL VOLUNTARY ARRANGEMENTS Produced by the IVA FORUM Revised November 2013 For use in proposals issued on or after 1 January 2014 TABLE OF CONTENTS FOR STANDARD

More information

POST-JUDGMENT COLLECTION HOW TO COLLECT YOUR JUDGMENT IN THE DISTRICT COURT OF MARYLAND

POST-JUDGMENT COLLECTION HOW TO COLLECT YOUR JUDGMENT IN THE DISTRICT COURT OF MARYLAND POST-JUDGMENT COLLECTION HOW TO COLLECT YOUR JUDGMENT IN THE DISTRICT COURT OF MARYLAND TABLE OF CONTENTS Introduction... 1 Steps in the Post Judgment-Collection Process Step 1: Finding the Defendant

More information

Preparing for Retirement

Preparing for Retirement Preparing for Retirement from the Fairfax County Employees Retirement System Schools/FCPS A Guide For: Normal Service, Early Service and Deferred Vested Retirements R A etirement A dministration gency

More information

Bankruptcy/Debt Collection

Bankruptcy/Debt Collection Bankruptcy/Debt Collection [ADVOCATE: Give caller advice per script. Check case acceptance list and refer to appropriate offfice for more services.] I. Explain Judgment Proof Judgment proof means you have

More information

Child Support Enforcement in Oregon

Child Support Enforcement in Oregon Child Support Enforcement in Oregon If you are confused about the laws regarding child support, you are not alone. Many people have questions about child support establishment, modification, and enforcement.

More information

DESCRIPTION OF THE CHAIRMAN S MARK RELATING TO MODIFICATIONS TO ALTERNATIVE TAX FOR CERTAIN SMALL INSURANCE COMPANIES

DESCRIPTION OF THE CHAIRMAN S MARK RELATING TO MODIFICATIONS TO ALTERNATIVE TAX FOR CERTAIN SMALL INSURANCE COMPANIES DESCRIPTION OF THE CHAIRMAN S MARK RELATING TO MODIFICATIONS TO ALTERNATIVE TAX FOR CERTAIN SMALL INSURANCE COMPANIES Scheduled for Markup by the SENATE COMMITTEE ON FINANCE on February 11, 2015 Prepared

More information

WHEN A BUSINESS FAILS

WHEN A BUSINESS FAILS WHEN A BUSINESS FAILS No one ever starts a business with the expectation that it will someday fail. Nonetheless, businesses can and do fail all the time, and whether the cause is poor planning, poor timing,

More information

Title 35 Mississippi State Tax Commission. Part I Administrative

Title 35 Mississippi State Tax Commission. Part I Administrative 1 Title 35 Mississippi State Tax Commission Formatted Part I Administrative Chapter 05: Collection Procedures for Levy of Monies 100 Purpose This regulation is promulgated to established a uniform method

More information