Withholding orders | FTB.ca.gov (2024)

What are withholding orders?

Withholding orders are legal orders we issue to collect past due income taxes or a bill owed to local or state agencies.

There are different types of withholding orders we issue:

  • Earnings withholding order for taxes (EWOT)
  • Earnings withholding order (EWO)
  • Order to withhold (OTW)
  • Continuous order to withhold (COTW)

Some payer types are:

  • Employers
  • Banks or other financial institutions
  • Escrows
  • Businesses paying other businesses or individuals
  • Individual paying for services provided
  • Renter (we can intercept a landlord’s rental payments)

EWOT

We issue EWOTs (wage garnishments) for taxes.

For more information visit our Collections page.

EWO

We issue EWOs (wage garnishments) for non-tax bills like:

Other levies

We issue orders to withhold to legally take your property to satisfy an outstanding balance due. We may take money from your bank account or other financial assets, or we may collect any personal property or thing of value belonging to you but in the possession and control of a third party.

If you receive an order regarding one of your customers or clients, you are legally required to comply with the terms of the order by sending us the requested funds or other property in your possession after the applicable holding period, if any.

Refer to your order for specific instructions. If you have any questions, contact us by calling the number listed in your order.

Orders to withhold (OTW)

Personal Income Tax orders will collect 100% of all assets available or the entire balance due, whichever is less.

Vehicle Registration Collections and Court-Ordered Debt Collections orders will collect 100% of all assets available after required exemptions, up to the entire balance due, whichever is less.

These are the types of OTWs we issue:

  • Order to Withhold for Vehicle Registration Debt (FTB 2204)
  • Order to Withhold – Court-Ordered Debt Collections (FTB 2230)
  • Order to Withhold for Taxes (FTB 2900)

For assistance visit our Contact us page.

Continuous Order to Withhold (COTW)

A COTW is an order that attaches to payments you may be entitled to and remains in effect for 12 months.

  • Continuous Order to Withhold (FTB 2910)

For assistance visit our Contact us page.

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This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.

The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.

We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page).

We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.

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Withholding orders | FTB.ca.gov (2024)
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