eGarnishment Program

What is eGarnishment?

The Electronic Wage Garnishment Program (eGarnishment) is a voluntary program that allows Franchise Tax Board to electronically serve garnishments and withholding orders to participating employers or their payroll service providers (PSP). This program is currently available for electronic service of earnings withholding orders for taxes (EWOT) for Personal Income Tax. The program will eventually be expanded to electronically serve earnings withholding orders (EWO) for Court-Ordered Debt and Vehicle Registration Collections.

eGarnishment streamlines the wage garnishment process for the Franchise Tax Board (FTB) and the employer or the employer's PSP.

Qualifications

The program is available only for entities who are operating in California and have an active registered account with the Employment Development Department (EDD).

To implement the program, if you are a PSP or employer who would like to participate in the electronic wage garnishment service, please contact FTBeGarnishmentHelp@ftb.ca.gov.

We will work with the participating employer or their PSP to implement the electronic transmission process. The time to implement the program may vary by employer and PSP.

Enroll in the eGarnishment Program

To enroll in the eGarnishment Program

1. Review the Electronic Wage Garnishment Program Participation Guide (FTB 1052), which provides an overview of the eGarnishment Program and requirements.
2. Complete and sign the Electronic Wage Garnishment Agreement (FTB 1052A PC) to authorize FTB to electronically serve garnishments and orders to the employer or the employer's PSP. FTB 1052A PC is a fillable PDF form that has been formatted to accept an electronic signature. An ink signature is also acceptable.
3. Submit the completed and signed FTB 1052A PC by email to FTBeGarnishmentAgreements@ftb.ca.gov.

Notes: Attach the Form 1052A PC to the email. Emails without the attached form will not be accepted. Submit an electronically signed FTB 1052A PC from the signer's business email account for faster processing.

To make changes to enrollment

To make changes to your enrollment (e.g. change your election from delivery of electronic notices to the employer to delivery of electronic notices to the employer's PSP) complete FTB 1052A PC by entering your new preferences and check the box for new enrollment.

To terminate enrollment

Complete FTB 1052A PC and check the box to terminate enrollment. Submit by email to FTBeGarnishmentAgreements@ftb.ca.gov. The request should include the employer's name, their FEIN/ SEIN and a statement that the employer seeks to terminate their enrollment in the eGarnishment Program. Upon receipt and processing of the termination, FTB will serve garnishments and orders to the employer by mail.

Options to remit payments and withheld amounts to FTB

Electronic payment

To make an electronic funds transfer (EFT) payment, go to Electronic funds transfer for corporations.

Payments by mail

Employer or PSP can send payment by mail to:

Franchise Tax Board

Personal Income Tax Collections
PO Box 942867
Sacramento, CA 94267-0001

• Checks – individual payments
  • All checks must be made payable to Franchise Tax Board. A pay-by-mail voucher is enclosed with each wage order sent. There is not a requirement to use the vouchers.
  • The following information must be written on the check:
    • Personal income tax
      • Individual’s first and last name
      • Individual’s social security number
• Checks – multiple payments
  • All checks must be made payable to Franchise Tax Board. If an employer or PSP chooses to send one check to apply to multiple taxpayer’s accounts, attach a Multipayment Voucher Submission for Individuals (FTB 5007) to the check.

Contact us

If you have any questions regarding the program, send an email to FTBeGarnishmentHelp@ftb.ca.gov.