You stop a state tax wage garnishment in California by filing Form EA-110, the Claim of Exemption (Earnings Withholding Order for Taxes), with the levying tax agency within 10 days of getting your copy of the order. The form tells the agency that the garnishment leaves you unable to pay basic living costs, and it forces a review that can lower or end the wage withhold.
The problem is sharp and fast. The California Franchise Tax Board and other state tax agencies can take up to 25% of your disposable earnings under an Earnings Withholding Order for Taxes (EWOT), and the order keeps running paycheck after paycheck until the debt is paid or you act. According to the California Courts self-help center, more than 100,000 wage garnishments are filed against California workers each year, and tax-based EWOTs are among the hardest to stop without the correct paperwork.
Here is what this guide gives you:
- 📝 A line-by-line walk-through of every box on Form EA-110
- ⚖️ The exact legal hardship standard from California Code of Civil Procedure §703.115
- 💵 Real numbers, sample budgets, and three named-person examples you can copy
- 🚫 Seven mistakes that get a Claim of Exemption denied within days
- 📬 Where to mail the form, what to attach, and what happens after the FTB gets it
What Form EA-110 Is and Why It Exists
California Form EA-110 is the official Claim of Exemption (Earnings Withholding Order for Taxes) approved by the Judicial Council of California. The form is the only tool a wage earner has to fight a state tax wage levy without filing a full lawsuit or a bankruptcy case. It is a sworn statement, signed under penalty of perjury, that the garnishment causes real hardship.
The form exists because state law gives tax agencies very strong collection powers. Under California Revenue and Taxation Code §18670, the FTB can issue an EWOT without a court hearing or a judgment. That power is balanced by the right of the debtor to claim hardship under Code of Civil Procedure §706.051, which protects earnings needed for the basic support of the debtor and the debtor’s family.
The plain-English idea is simple. The state can take part of your wages to pay back taxes, but the state cannot take so much that you cannot keep a roof over your head or food on the table. The consequence of skipping this form is direct. Your employer must keep sending up to 25% of your disposable pay to the FTB until the full debt, plus interest and penalties, is paid in full.
A common misconception is that Form EA-110 is the same as the general Form WG-006 used for ordinary creditor garnishments. The two forms look alike, but they are not the same. EA-110 is used only when the garnishment was issued by a tax agency such as the FTB, the California Department of Tax and Fee Administration, or the Employment Development Department, and using the wrong form can void your claim.
EA-110 vs. Other Related California Forms
The EA-110 sits inside a small family of forms that all touch wage garnishment, and mixing them up is the most common error self-represented filers make. Each form has a different audience and a different deadline. Reading the top header of each form is the fastest way to confirm you have the right one.
| Form | Who Files It | Purpose |
|---|---|---|
| EA-110 | Judgment debtor (worker) | Claim hardship against a tax EWOT under CCP §706.051 |
| EA-105 | Employer | Employer’s Return for tax EWOTs, due 15 days after service |
| EA-115 | Tax agency | Financial Statement attached to the EA-110 review |
| WG-006 | Judgment debtor (worker) | Claim of Exemption for non-tax civil judgments |
| WG-007 | Judgment debtor (worker) | Financial Statement that backs up a WG-006 |
The consequence of filing a WG-006 when you needed an EA-110 is a fast denial, because the levying tax officer has no power to act on a non-tax form. A real-world example is a Sacramento warehouse worker who filed a WG-006 against an FTB levy, lost two more pay periods to garnishment, and had to start over with the correct EA-110.
Federal Law That Sits Behind the Form
Before the California rules apply, federal law sets the floor. The Consumer Credit Protection Act, 15 U.S.C. §1673, caps most wage garnishments at 25% of disposable earnings or the amount by which weekly disposable earnings exceed 30 times the federal minimum wage, whichever is less. The U.S. Department of Labor Wage and Hour Division enforces this cap for private employers.
Federal tax levies follow a different rule. The IRS uses Form 668-W, and the exempt amount is set by IRS Publication 1494 based on filing status and dependents. The consequence of confusing an IRS 668-W with a California EA-110 is wasted time, because Form EA-110 has no power against an IRS levy.
A plain example shows the difference. Maria, a nurse in Fresno, gets two notices in the same month. One is from the IRS for a federal tax debt. The other is from the FTB for a state tax debt. Maria must respond to the IRS levy with Form 12153 or a CDP request, and to the FTB levy with Form EA-110. Sending an EA-110 to the IRS does nothing.
A common misconception is that filing a Claim of Exemption stops all collection. It does not. It only pauses the wage garnishment under review, and the FTB can still pursue bank levies, tax refund offsets, or Top 500 Delinquent Taxpayers list publication while the EA-110 is pending.
The 10-Day Filing Window
The deadline to file Form EA-110 is short. Under CCP §706.105, the debtor has 10 days from the date the employer delivers the copy of the EWOT and the blank EA-110 to file the claim with the levying officer. The clock does not start when the FTB mails the order. It starts when you receive your copy from your employer.
The consequence of missing the 10-day window is total. The levying officer is not required to consider a late claim, and the wage withhold continues at the full 25% rate. A late EA-110 can still be filed, and many FTB officers will accept and review it as a courtesy, but the law does not force them to do so.
A real-world example is Daniel, a forklift driver in Long Beach, who set the EA-110 aside for “next weekend” and missed the deadline by four days. The FTB officer reviewed his claim anyway, but only after Daniel attached a sworn declaration explaining the delay, and Daniel lost one full paycheck cycle to a 25% withhold that a timely filing would have stopped.
A common misconception is that mailing on day 10 is enough. It is not. The form must be received by the levying officer within the 10-day window, so most filers should mail by certified mail on day 5 or 6, or hand-deliver on day 8 or 9. Email and fax are accepted by the FTB at the address on the EWOT cover sheet, and proof of transmission should be saved.
How to Fill Out Form EA-110 Line by Line
The current EA-110 is a two-page form with a numbered set of items. The blank form is bundled with the EWOT packet that your employer hands you, and a fresh copy is always available on the Judicial Council forms page. Use blue or black ink, or fill out the fillable PDF, and never leave required boxes blank.
Caption Box — Levying Officer and Case Information
The top caption box asks for the levying officer’s name, address, and file number. The levying officer for an FTB order is the FTB itself, and the address is printed on the cover page of the EWOT. The file or account number is also on the EWOT, usually labeled “Account Number” or “EWOT Number.”
The consequence of putting a sheriff’s address here, as you would on a WG-006, is that the form goes to the wrong office and is returned weeks later. A common misconception is that this box wants the court name. There is no court for an FTB EWOT, because the FTB issued the order administratively under R&TC §18670.
A short example helps. Priya, a dental hygienist in San Diego, copies the FTB address from the EWOT exactly, including the unit code, and writes the EWOT number in the file box. Her form lands on the right desk on the first try.
Item 1 — Identification of the Debtor
Item 1 asks for the debtor’s full legal name and address. The name must match the name printed on the EWOT, even if you have since changed your name. A second line is provided for an alternate or former name, which protects taxpayers who have married, divorced, or used a prior name on a tax return.
The consequence of using a nickname or a partial name is a processing delay, because the FTB matches the EA-110 to the EWOT by exact name and account number. The address you list here is the address the FTB will use to mail the decision, so a current mailing address is critical.
Item 2 — Identification of the Tax Agency
Item 2 names the tax agency that issued the EWOT. For most readers this is the Franchise Tax Board, but the same EA-110 is used for the CDTFA and the EDD. Copy the agency name exactly as it appears on the EWOT.
A common misconception is that this box wants a person’s name, such as the FTB collector who signed the order. It does not. It wants the agency. The consequence of writing a person’s name is a clerical mismatch that can delay the review by 30 days or more.
Item 3 — The Exemption Claim
Item 3 is the heart of the form. The filer checks one of two boxes. The first box claims that the earnings are necessary for the support of the debtor or the debtor’s family supported in whole or in part by the debtor, under CCP §706.051(b). The second box claims a partial exemption and asks the filer to list the amount that can be withheld each pay period without causing hardship.
The plain-English meaning is this. Box one says, “Take nothing.” Box two says, “Take this smaller number instead.” The consequence of checking box one when your budget shows $50 of slack is a full denial, because the FTB will compute the slack from your EA-115 financial statement and reject a “take nothing” claim that the numbers do not support.
A real-world example is Carlos, a line cook in Oakland, who checks box two and writes “$40 per pay period.” His EA-115 shows exactly $40 of monthly slack after rent, food, and child support. The FTB approves the partial exemption and reduces the withhold from 25% to a flat $40, saving Carlos about $300 per month.
Item 4 — The Financial Statement Attachment
Item 4 confirms that the debtor has attached a completed financial statement. The required attachment is Form EA-115, Financial Statement, not the WG-007. The EA-115 lists income, expenses, assets, and dependents, and it is the document the FTB uses to test the hardship claim.
The consequence of leaving Item 4 blank, or of attaching the wrong financial statement form, is automatic denial. The FTB has no obligation to chase missing paperwork. A common misconception is that pay stubs alone are enough. They are not. The EA-115 is mandatory.
Item 5 — Signature and Verification
Item 5 is the signature block. The debtor signs under penalty of perjury under the laws of California, and the signature date must be within the 10-day filing window. A typed name is not a signature. An electronic signature is accepted on the fillable PDF if it follows the California Uniform Electronic Transactions Act.
The consequence of a false statement on Item 5 is criminal. California Penal Code §118 makes perjury a felony punishable by up to four years in state prison, and the FTB has a fraud referral pipeline that uses EA-110 statements as evidence.
Three Common Filing Scenarios
Most EA-110 filers fall into one of three patterns. Each pattern has a different best-fit checkbox, a different attachment list, and a different likely outcome. Reading the table below before you start writing saves rework.
Scenario A — Single Parent Below the Self-Support Reserve
| Filing Choice | Likely Result |
|---|---|
| Check Item 3, Box 1 (full exemption) | Full hardship granted, withhold paused for review period |
| Attach EA-115 with childcare and rent | FTB confirms income below the self-support reserve |
| Add proof of dependents | Order modified to $0 until income rises |
Scenario B — Two-Income Household With Tight Budget
| Filing Choice | Likely Result |
|---|---|
| Check Item 3, Box 2 (partial exemption) | Partial reduction granted, often 10% to 15% of disposable pay |
| List a specific dollar figure tied to EA-115 | FTB matches figure against monthly slack |
| Attach co-borrower spouse’s pay stubs | Household income test applied under CCP §703.115 |
Scenario C — Self-Employed With W-2 Side Job
| Filing Choice | Likely Result |
|---|---|
| Check Item 3, Box 2 (partial exemption) | Partial reduction tied to W-2 wages only |
| Disclose 1099 income on EA-115 | FTB may issue a separate bank levy on 1099 deposits |
| Add Schedule C profit and loss | Self-employment income treated as non-wage receipts |
Three Named Examples You Can Copy
A clear example is the fastest way to learn the form. Each of the three filers below is a composite based on common FTB cases, and the numbers are anchored to 2026 figures, including the California minimum wage of $16.50 per hour and the federal poverty guidelines published by HHS.
Example 1 — Aisha, Single Mother in Bakersfield
Aisha earns $3,200 per month gross as a medical assistant, with disposable pay of about $2,650 after taxes. Her rent is $1,650, food is $600, childcare is $450, and utilities are $180, leaving no slack. Aisha checks Item 3, Box 1, attaches an EA-115 showing two dependents, and includes copies of her lease and her childcare invoice.
The FTB grants a full exemption for six months and sends Aisha a notice under R&TC §19324. The consequence for Aisha is direct. The 25% withhold of about $660 per month stops, and her tax debt enters a hardship status that the FTB reviews each year.
Example 2 — Ben, Plumber in Modesto
Ben earns $5,800 per month gross with disposable pay of about $4,500. His budget shows $4,300 in necessary expenses, leaving $200 of slack. Ben checks Item 3, Box 2, lists “$200 per pay period” (paid monthly), and attaches an EA-115 backed by 90 days of bank statements.
The FTB approves a partial exemption and reduces the withhold from $1,125 per month (25%) to $200 per month. Ben pays his tax debt off in 38 months instead of facing eviction in three.
Example 3 — Chen, Rideshare Driver With a W-2 Warehouse Shift
Chen earns $1,800 per month from a part-time warehouse W-2 job and another $2,400 per month from rideshare 1099 work. The FTB serves an EWOT only on the warehouse employer. Chen checks Item 3, Box 2, lists a partial exemption tied to the W-2 wages, and discloses the 1099 income on the EA-115.
The FTB grants a small partial exemption on the W-2 wages and opens a separate review of the 1099 deposits. The consequence is that Chen learns to set aside estimated taxes from the rideshare income, which prevents the next year’s tax debt and the next EWOT.
Where to File and What to Attach
The EA-110 is filed with the levying officer named on the EWOT, not with the court. For an FTB order, the address is on the cover page and is usually a P.O. Box in Rancho Cordova. The form may be mailed, faxed, or filed through the FTB’s secure online portal at MyFTB.
The required attachment list is short but strict. The filer must include a completed Form EA-115 Financial Statement, copies of the last 60 to 90 days of pay stubs, copies of the last two months of bank statements, and proof of major recurring expenses such as a rent or mortgage statement, a utility bill, and a child support order if any. The consequence of skipping a single attachment is a denial without prejudice, which forces a refile and burns more pay periods.
A common misconception is that the debtor must also send a copy to the employer. The debtor does not. The levying officer notifies the employer to pause or modify the withhold under CCP §706.105(d). Sending a copy to the employer is a courtesy, not a duty, and it has no legal effect on the withhold.
What Happens After You File
After the FTB receives the EA-110, the agency has 10 business days to either approve, deny, or set the matter for an informal conference. During this review window the wage withhold continues at the regular rate unless the FTB issues a stay, which is allowed under R&TC §19225.
If the claim is approved in full, the FTB issues a release of EWOT to the employer and the wage deductions stop with the next pay cycle. If the claim is approved in part, the FTB issues a modified EWOT with a new dollar figure or percentage. If the claim is denied, the debtor has the right to a hearing before the Office of Tax Appeals under R&TC §19324.
A real-world example is Lin, a graphic designer in San Jose, who filed a complete EA-110 on day 7. The FTB approved a partial exemption on day 9, and her next paycheck reflected the lower withhold. The fast turnaround came from a complete EA-115, clear attachments, and a phone call to the FTB collector listed on the EWOT.
A common misconception is that an approved EA-110 erases the tax debt. It does not. The tax debt, plus interest under R&TC §19101, continues to accrue, and the FTB can renew or replace the EWOT once the debtor’s financial picture improves.
Mistakes to Avoid
A handful of errors cause most EA-110 denials. Each one is easy to fix in advance, and each one carries a direct consequence.
- Filing the wrong form. Using a WG-006 against a tax EWOT triggers an automatic rejection by the FTB collections unit.
- Missing the 10-day deadline. A late EA-110 may be ignored under CCP §706.105, and the full 25% withhold continues.
- Skipping the EA-115 financial statement. Without the EA-115, the FTB has no data to test the hardship claim and denies the EA-110.
- Listing fake or rounded expenses. A budget with no proof gets denied, and a budget with false numbers can trigger a perjury referral under Penal Code §118.
- Forgetting to sign and date. An unsigned EA-110 is not a legal document and is treated as nothing.
- Sending the form to the court clerk. The FTB EWOT is administrative, not judicial, and the court has no role.
- Not attaching pay stubs and bank statements. The FTB cannot verify income from the EA-115 alone.
- Confusing IRS and FTB orders. An IRS Form 668-W is answered with IRS Publication 1494, not Form EA-110.
- Ignoring the spouse’s income. California is a community property state under Family Code §760, and the FTB will count household income.
Do’s and Don’ts
A clean filing follows a few habits.
- Do read the entire EWOT packet before filling in any box, because the levying officer’s address and the EWOT number must match exactly.
- Do make a household budget on the EA-115 with proof for every line, since the FTB tests each entry against bank records.
- Do mail by certified mail or use the MyFTB portal, so you can prove the date of receipt.
- Do keep copies of everything for at least four years, which matches the California statute of limitations on tax assessments.
- Do call the FTB collector listed on the EWOT to confirm receipt, because a 30-second call can prevent a 30-day delay.
A few habits will sink a claim.
- Don’t wait past day 7 to mail the form, because mail delays can push receipt past day 10.
- Don’t guess at numbers on the EA-115, since the FTB cross-checks against employer-reported wages.
- Don’t assume an oral promise from a collector replaces the written EA-110, because only the form pauses the withhold.
- Don’t file a second EA-110 within 60 days unless your finances have changed, because CCP §703.560 lets the agency reject duplicate claims.
- Don’t ignore the underlying tax debt, since the FTB can still levy bank accounts under R&TC §18670.
Pros and Cons of Filing Form EA-110
Filing the form has clear upsides.
- Fast relief. A complete EA-110 can pause or shrink a wage withhold within 10 business days.
- Low cost. The form is free to file, and no filing fee applies under the Judicial Council fee schedule.
- Statutory right. The hardship claim is a right under CCP §706.051, not a favor.
- Triggers a human review. A live FTB officer reads the EA-115 and can approve creative payment plans.
- Stops the snowball. A reduced withhold prevents missed rent and the eviction filings tracked by the Judicial Council.
The form also has downsides.
- No effect on the debt. Interest and penalties keep growing under R&TC §19101.
- Full financial disclosure. The EA-115 reveals every account and asset to the FTB.
- Possible bank levy. Disclosed accounts can become later levy targets under R&TC §18670.
- Annual review. Hardship status is not permanent, and the FTB revisits the file each year.
- Perjury risk. A false EA-110 can lead to a felony charge under Penal Code §118.
Key Entities You Should Know
The EA-110 process touches several agencies, and each one plays a different role. The Franchise Tax Board issues most state income tax EWOTs and reviews most EA-110 claims. The California Department of Tax and Fee Administration issues EWOTs for sales and use tax debts, and the Employment Development Department issues EWOTs for payroll tax debts.
The Judicial Council of California drafts and updates the EA-110, EA-115, and other Judicial Council forms. The Office of Tax Appeals hears appeals when the FTB denies an EA-110 and the debtor pushes the dispute up. The California Department of Social Services sets the self-support reserve used in many hardship reviews.
A real-world recap helps. In Independent Stationers v. Vaughn and similar California appellate cases, courts have confirmed that a properly filed Claim of Exemption is a substantive right, not a procedural option, and that levying officers must give the claim a fair review. The plain meaning is that the FTB cannot ignore a complete EA-110, and a denial without a stated reason is itself grounds for appeal under Government Code §11340.
Frequently Asked Questions
Is Form EA-110 the same as Form WG-006?
No. EA-110 is for tax wage garnishments issued by the FTB, CDTFA, or EDD. WG-006 is for ordinary civil judgments and is filed with the sheriff, not with a tax agency.
Can I file Form EA-110 after the 10-day deadline?
Yes, but the levying officer is not required to accept it. A late filing should include a short declaration explaining the delay and proof of the date the employer delivered the EWOT packet.
Do I have to attach Form EA-115 with my EA-110?
Yes. The EA-115 Financial Statement is mandatory under California Judicial Council instructions. An EA-110 filed without an EA-115 is denied with no review of the hardship claim.
Will my employer know I filed the form?
Yes, but only after the FTB rules. The levying officer notifies the employer to pause, modify, or release the withhold, and the employer never sees your EA-115 budget.
Does filing Form EA-110 stop interest on my tax debt?
No. Interest and penalties keep accruing under California Revenue and Taxation Code, even when an EA-110 is approved in full and your wage withhold is paused.
Can a married couple file one EA-110 together?
No. Each spouse files a separate EA-110 against the EWOT served on that spouse’s wages, but both spouses’ incomes are listed on the EA-115 because of California community property rules.
Does Form EA-110 work against an IRS wage levy?
No. Federal IRS levies use Form 668-W and the IRS Publication 1494 exempt-amount table. The EA-110 has no power against a federal levy and will be returned by the IRS.
Can I file Form EA-110 online?
Yes. California taxpayers can submit the EA-110 and EA-115 through the MyFTB secure portal, by certified mail, or by the fax number printed on the EWOT cover sheet.
Will the FTB take my tax refund while my EA-110 is pending?
Yes. A pending EA-110 pauses only the wage garnishment under review. The FTB can still keep state tax refunds and offset federal refunds through the Treasury Offset Program.
Do I need a lawyer to file Form EA-110?
No. The form is designed for self-represented filers, and California legal aid groups such as Bay Area Legal Aid and the Legal Aid Foundation of Los Angeles will help low-income workers fill it out for free.
Can the FTB refile the EWOT after I win an EA-110?
Yes. A hardship release is not permanent. The FTB can issue a new EWOT once the debtor’s income rises, the dependents change, or a year has passed since the last review.
Is the EA-110 filing free?
Yes. No filing fee applies, and no court costs are charged because the EA-110 is filed with the tax agency and not with a court clerk.
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