Wage garnishments Withholding orders
A wage garnishment requires employers to withhold and transmit a portion of an employee’s wages until the balance on the order is paid in full or the order is released by us.
We issue 3 types of wage garnishments:
Earnings withholding orders for taxes (EWOT):
- Personal Income Tax Earnings Withholding Order For Taxes (FTB 2905)
Earnings withholding orders (EWO):
- Earnings Withholding Order for Vehicle Registration (FTB 2204)
- Earnings Withholding Order for Court-Ordered Debt
Earnings withholding order for taxes (EWOT)
We issue an EWOT for collection of:
- Past due income tax obligations
- Taxpayer liability penalties
Earnings withholding order (EWO)
We issue an EWO for non-tax bills like:
If you received an order for your employee
As an employer, you must send the requested amount on the order to us.
We may hold you responsible for the debt if you do not comply.
How to comply with your employee’s order
Give a copy of the order to your employee within 10 days of receiving the order. (pages 1A, 1B, and 3)
Provide us with the following:
- Employer’s acknowledgment
- First payment within 15 days of the last pay period
- Employer’s copy of the order with every payment
- Continue sending payment until the balance is paid in full
Determining the payment amount
Knowing how much to send is part of compliance.
Over or under garnishing your employee’s pay can cause complications to their FTB account.
We base payment amounts on your pay periods and your employee’s required deductions.
Use our withholding calculator or the payment amount table.Withholding Calculator
Sending your employee’s payment
Mail your payments to:
- Franchise Tax Board
- PO Box 942840
Sacramento CA 942840-0040
Multiple payment submission forms allow FTB to properly apply payment from one check to multiple taxpayers in an efficient manner.
Electronic funds transfer (EFT)
Visit Electronic funds transfer or contact us at:
If your employee has multiple orders
Use our collection hierarchy to find out how to handle multiple orders.
Adjusting the garnishment amount on your employees pay
Only we can adjust or modify how much you garnish from your employee’s pay.
If we adjust or modify the employee’s garnishment, we will send you a new order.