FTB Wage Garnishment: Earnings Withholding Order for Taxes
Last reviewed by Calculus Tax in-house Settlement Officer
An Earnings Withholding Order for Taxes (EWOT), form FTB 2905, is the California Franchise Tax Board's wage garnishment. Your employer must withhold 25% of your pay after required deductions and send it to the FTB until the balance is paid or the FTB releases the order. With an active garnishment, you can't apply for an installment agreement online; call 800-689-4776.
Quick answer
An EWOT is the California Franchise Tax Board's wage garnishment. Your employer must withhold 25% of your pay after required deductions and send it to the FTB until the balance is paid or the order is released. With an active garnishment, you can't set up a payment plan online; call the FTB at 800-689-4776 to discuss paying or an installment agreement.
| Order | Earnings Withholding Order for Taxes, FTB 2905 |
|---|---|
| Amount withheld | 25% of pay after required subtractions |
| Duration | Until paid in full or released by the FTB |
| Employer deadlines | Copy to you within 10 days; first payment within 15 days of the last pay period |
| Payment plan with a garnishment | Call 800-689-4776; you cannot apply online |
| Levy issued in error | Request reimbursement in writing within 90 days |
What an EWOT Is
The FTB issues an Earnings Withholding Order for Taxes, form FTB 2905, to collect past-due income tax obligations and taxpayer liability penalties. It requires your employer to withhold and send a portion of your wages until the balance is paid in full or the FTB releases the order.
How Much the FTB Takes
The FTB's payment table for tax garnishments tells employers to withhold 25% of pay after required subtractions, such as state disability insurance, for weekly, biweekly, semi-monthly, and monthly pay periods. California minimum wage increases do not change that table.
What Your Employer Must Do
Your employer must give you a copy of the order within 10 days of receiving it, return an acknowledgment to the FTB, send the first payment within 15 days of the last pay period, and continue sending payments until the balance is paid in full. The FTB may hold an employer responsible for the debt if it does not comply. Only the FTB can change how much is withheld.
How to Stop the Garnishment
The FTB says the most effective way to stop a garnishment is to pay in full, then call the number on the order, with your employer's fax number ready. If you cannot pay in full, contact the FTB about options. Individuals can check a withholding order's status and request a modification of an EWOT in MyFTB.
Payment Plans When You Have a Garnishment
The FTB's online installment agreement is for individuals who owe $25,000 or less and can pay within 60 months, with a $34 setup fee, but you cannot apply online if you have a wage garnishment. Call the FTB at 800-689-4776 instead. See the FTB payment plan guide.
If the Order Was Issued in Error or Causes Hardship
If you believe a levy was issued in error, call the number on the order. If the FTB determines it was its error, it will release the levy and can reimburse charges you incurred; you must request reimbursement in writing within 90 days of the notice date. The FTB also has guidance on financial hardships for taxes.
How an FTB Garnishment Differs From an IRS Levy
An IRS wage levy protects an exempt amount based on your standard deduction and dependents and takes the rest; see IRS wage levy exempt amount. An FTB tax garnishment takes 25% of pay after required subtractions. The agencies collect separately, so resolving one does not resolve the other.
Help With an FTB Garnishment
Calculus Tax reviews your FTB and IRS accounts, and our in-house Settlement Officer helps you choose a payment arrangement you can keep for each agency. See California FTB tax relief or contact us.
Frequently Asked Questions
How much can the FTB garnish from my paycheck?
For tax debts, the FTB's payment table tells employers to withhold 25% of pay after required subtractions such as state disability insurance.
How long does an FTB wage garnishment last?
Until the balance on the order is paid in full or the FTB releases the order.
Can I set up an FTB payment plan online if my wages are garnished?
No. The FTB says you can't apply online with a wage garnishment. Call 800-689-4776.
Can my employer reduce the garnishment?
No. Only the FTB can adjust or modify the amount. Individuals can request a modification of an EWOT in MyFTB.
What if the garnishment was a mistake?
Call the number on the order. If the FTB finds it was its error, it will release the levy and can reimburse charges if you request it in writing within 90 days of the notice date.
Is an FTB garnishment the same as an IRS levy?
No. They are separate agencies with different rules. An FTB tax garnishment takes 25% of pay after subtractions; an IRS wage levy protects only an exempt amount.
Sources
What can change the answer
Notice type, issue date, filing history, account status, deadlines, and current agency procedures can change the available next step. Bring the complete notice and account records to a qualified review.
Tax rules and collection procedures can change and depend on the account. Federal claims should be checked against current IRS guidance; California claims should be checked against the California Franchise Tax Board. See our editorial methodology for sourcing and update standards.
Results depend on your facts and on IRS or state decisions. Calculus Tax, Inc. is not affiliated with the IRS or any government agency.
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