Michigan Form FOC 47 is the Income Withholding for Support notice used by the Michigan State Court Administrative Office to order an employer (or other income source) to deduct child support, spousal support, medical support, and arrears from a payer’s income and send the money to the Michigan State Disbursement Unit (MiSDU). Anyone with a Michigan support order — a custodial parent, a non-custodial payer, a Friend of the Court caseworker, or a family law attorney — can prepare and serve this notice on a payer’s employer under the Support and Parenting Time Enforcement Act, MCL 552.601 et seq..
Getting FOC 47 wrong is expensive. Michigan’s Office of Child Support reports that more than 70% of all child support collected in the state flows through income withholding, and a single mistake on the form — a wrong case number, a missing remittance address, or an incorrect arrears amount — can stall payments for weeks while MiSDU sends the money back. Here is what you will learn in this guide:
- 📝 How to read every field, box, and signature line on FOC 47 in plain English
- 💵 How to split current support, past-due support, and medical support correctly so MiSDU posts every dollar
- 🏢 How to serve the notice on an employer and what the employer must do within 7 business days
- ⚖️ Which Michigan statutes, federal rules, and court orders control the form
- 🚫 The 10 most common mistakes filers make and the exact consequence of each
What the Form Is and Who Must File It
Michigan Form FOC 47 is the state’s version of the federal Income Withholding for Support (IWO) order approved by the U.S. Office of Management and Budget under OMB No. 0970-0154. It tells an employer, a payroll provider, an independent contractor’s hiring entity, an unemployment agency, or any other income source to withhold a fixed dollar amount from each paycheck and remit the money to the MiSDU lockbox in Lansing. The form is approved by the Michigan SCAO and carries the form number “FOC 47” in the lower-left corner.
Three groups commonly prepare FOC 47. The Friend of the Court (FOC) office in each county prepares the form automatically when a new support order is entered, when an employer change is reported under MCL 552.611a, or when arrears push the payer into mandatory withholding. A pro se parent — either the recipient or the payer — may prepare and serve the form when the FOC has not yet acted, especially after an employer change. A family law attorney prepares FOC 47 alongside the Uniform Child Support Order (FOC 10/52) when the divorce judgment or paternity order is entered.
Filing is not optional in most cases. Under MCL 552.604(2), every Michigan support order issued or modified after January 1, 1991 must be enforced by immediate income withholding unless both parties and the court agree to an alternative arrangement in writing. Federal law at 42 U.S.C. § 666(b) backs up the state requirement and conditions Michigan’s Title IV-D funding on consistent use of the IWO format.
Before You Start: Documents and Information You Need
Open a folder before you touch the form. FOC 47 cross-references at least seven other documents, and a single missing number — like the IV-D case number or the order entry date — will trigger a rejection from the employer’s payroll department or a hold at MiSDU. Plan to spend 30–45 minutes gathering paperwork before you start typing.
Here is the pre-filing checklist every filer needs:
- The certified Uniform Child Support Order (typically FOC 10/52) — without the dollar amounts on the underlying order, you cannot fill in the support amounts on FOC 47, and an employer can reject the notice as facially defective.
- The Friend of the Court case number and the IV-D case number — the FOC number is local to the county circuit court, while the IV-D number is the federal case identifier; mixing them up sends the order to the wrong system.
- The payer’s full legal name, date of birth, Social Security number, and current residential address — payroll uses the SSN to match the employee in the HR system; a mismatch causes the employer to return the notice unprocessed.
- The payee’s full legal name and mailing address — even though payments go to MiSDU, the payee’s identity must appear so the employer knows who the order benefits.
- The employer’s full legal name, FEIN, payroll address, and contact — the FEIN comes from the most recent W-2 or pay stub; sending FOC 47 to the company’s storefront instead of payroll delays implementation by 1–2 pay cycles.
- The support amounts, broken into current support, past-due support (arrears), medical support, and any spousal support — pulling these from the wrong order (an old temporary order instead of the final judgment) is the single most common rejection reason.
- The order’s effective date and the date arrears were calculated — MiSDU posts arrears interest based on this date, and a wrong date can cost the recipient hundreds of dollars in lost interest.
- The child(ren)’s full names and dates of birth — these populate the dependent block and prove the order applies to the right minor children.
- A valid Michigan e-filing account at MiFILE if you plan to file electronically with the circuit court, plus a credit card for the filing fee where one applies.
If anything on this list is missing, request a certified copy of the underlying order from the county circuit court clerk before continuing.
Where to Get the Form and How to Access It
The only authoritative source for FOC 47 is the SCAO forms library. Download the current PDF directly from the SCAO FOC 47 page and confirm the revision date in the lower-left footer matches the latest version listed on the SCAO Friend of the Court forms index. Using a stale version is the fastest way to get the notice rejected because field labels and remittance instructions change when MiSDU updates its lockbox routing.
The form is fillable. Open it in Adobe Acrobat Reader, the free Adobe Acrobat Reader DC, so the field values save with the PDF. Browser PDF viewers like Chrome’s built-in viewer often strip the field data when you save, leaving the employer with a blank form. After you fill the PDF, flatten it (File → Print → “Microsoft Print to PDF” or “Save as PDF”) so payroll cannot accidentally edit a field.
Paper copies are available at every Friend of the Court office. The Wayne County FOC, Oakland County FOC, and Kent County FOC all stock pre-printed FOC 47 packets at the front counter. Self-represented filers can also use the Michigan Legal Help do-it-yourself tool which generates a county-specific FOC 47 after a guided interview.
Step-by-Step: How to Fill Out Form FOC 47 Line by Line
FOC 47 is structured into a caption, an income source block, an employee/payer block, a support amount block, a remittance block, and a certification block. Work top to bottom. Each H3 below maps to one printed field on the official SCAO FOC 47 PDF.
Court Caption: County Circuit Court
What the field asks in plain English. This is the very top of the form, where you name the Michigan circuit court that entered the support order.
How to answer it. Type the county name in all caps in the blank between “STATE OF MICHIGAN” and “JUDICIAL CIRCUIT.” Use the county that issued the underlying order, not the county where the payer now lives.
A specific example answer. Maria Lopez, who has a 2019 support order from the 6th Circuit in Pontiac, writes OAKLAND on the caption line.
A nuance or edge case. If the case was transferred under MCR 8.111 to a new county, use the transferee county’s name and attach the transfer order as proof.
A common mistake on this field and its direct consequence. Filers write the county where they currently live. The notice then references a court that has no record of the case, and the employer’s payroll lawyer will reject the form on its face.
A misconception people hold about this field. Many filers think “circuit court” means a federal court. It does not. Michigan circuit courts are the state-level trial courts that handle divorce and family law, listed on the Michigan circuit court directory.
Case Number Box
What the field asks in plain English. This is the unique number the circuit court assigned when the case was opened.
How to answer it. Copy the number exactly as it appears on the underlying support order, including the year prefix and the “-DM” or “-DS” suffix (DM = domestic matter with children, DS = paternity).
A specific example answer. Maria’s order shows case number 2019-874321-DM, and she enters that string with the hyphens.
A nuance or edge case. If the case was consolidated with another file, list both numbers separated by a comma so the FOC clerk can match the order in either docket.
A common mistake on this field and its direct consequence. Filers transpose digits or drop the suffix. The county clerk cannot locate the case, and the FOC will not process the income withholding until the number is corrected.
A misconception people hold about this field. People assume the case number is the same as the IV-D number. It is not. The IV-D number is the seven-digit federal child support ID maintained by Michigan’s Office of Child Support.
Friend of the Court Case Number
What the field asks in plain English. This is the FOC’s internal tracking number, often printed in the upper-right corner of any FOC notice you have received.
How to answer it. Enter the number exactly. If you do not have an FOC number yet, leave the field blank rather than guessing — the FOC office will assign one when the order is registered.
A specific example answer. Carlos Rivera writes FOC-2024-55821 in the box because that number appears on his most recent FOC statement.
A nuance or edge case. Brand-new orders entered the same day as FOC 47 may not yet have an FOC number; in that case, attach a copy of the Uniform Child Support Order so the FOC can match the file.
A common mistake on this field and its direct consequence. Filers reuse an old FOC number from a closed case. The notice then attaches to a closed file, and payments freeze in MiSDU’s exception queue.
A misconception people hold about this field. Many filers think this field is optional. It is required when an FOC number exists, per MCR 3.211(D).
Income Source (Employer) Name and Address
What the field asks in plain English. This block names the employer or other income source that will withhold the money.
How to answer it. Use the employer’s full legal name as it appears on the payer’s W-2, not a “doing business as” name. Include the payroll department’s mailing address, which is often different from the storefront address.
A specific example answer. For payer Marcus Johnson, who works at a Meijer store, the form shows Meijer, Inc., Attn: Payroll, 2929 Walker Ave NW, Grand Rapids, MI 49544.
A nuance or edge case. For independent contractors paid on a 1099, the income source is the hiring entity, and the form must be served on that entity’s accounts payable office under MCL 552.611a.
A common mistake on this field and its direct consequence. Filers list the franchise location instead of the corporate payroll office. Payroll never sees the notice, and withholding never starts.
A misconception people hold about this field. Filers think a verbal call to HR is enough. It is not — Michigan law requires written service of FOC 47 before withholding begins.
Employer FEIN
What the field asks in plain English. The Federal Employer Identification Number is the IRS-issued nine-digit tax ID for the employer.
How to answer it. Enter the FEIN with the standard hyphen format XX-XXXXXXX. Pull it from the payer’s most recent W-2, box b.
A specific example answer. Meijer’s FEIN reads 38-1416387 on the W-2, and Marcus enters it exactly that way.
A nuance or edge case. If you cannot locate the FEIN, search the SEC EDGAR full-text system for publicly traded employers, or leave it blank and write “FEIN unknown — see attached W-2.”
A common mistake on this field and its direct consequence. Filers enter the state UIA employer number instead of the FEIN. MiSDU’s reconciliation system cannot match payments, and the funds sit in a suspense account.
A misconception people hold about this field. Many filers believe the FEIN is confidential. It is not — it appears on every W-2 and on most public business filings.
Employee/Payer Identifying Information
What the field asks in plain English. This block identifies the parent who owes support.
How to answer it. Enter the payer’s full legal name (last, first, middle), date of birth in MM/DD/YYYY format, and full Social Security number with hyphens.
A specific example answer. Marcus writes JOHNSON, MARCUS T., 07/14/1988, and 123-45-6789.
A nuance or edge case. If the payer recently changed names through a marriage or court order, list the new name first and the prior name in parentheses so payroll can match the W-4 record.
A common mistake on this field and its direct consequence. Filers redact the SSN out of privacy fear. Without the SSN, payroll cannot match the employee, and the notice is returned within 14 days.
A misconception people hold about this field. Many filers think they can use the last four digits of the SSN. They cannot — the federal IWO requires the full nine digits because that is the only reliable cross-match field across payroll systems.
Custodial Party (Payee) Information
What the field asks in plain English. This block names the parent or guardian who is supposed to receive the support.
How to answer it. Enter the payee’s full legal name and mailing address. Even though payments route through MiSDU, the payee’s identity must appear so the employer can verify the order’s beneficiary.
A specific example answer. Maria writes LOPEZ, MARIA E., 482 Elm St., Royal Oak, MI 48067.
A nuance or edge case. If the payee is a state agency (Title IV-E foster care or Medicaid), list the agency name and address from the underlying order, not the foster parent.
A common mistake on this field and its direct consequence. Filers list the children’s address as the payee address. Payments cannot be redirected if the payee moves, and notices about modifications go to the wrong place.
A misconception people hold about this field. Filers think this field controls where the money goes. It does not — money always flows to MiSDU first, then to the payee’s account on file.
Child(ren) Information
What the field asks in plain English. List each minor child the order covers.
How to answer it. Enter each child’s full legal name and date of birth. Use a separate line per child.
A specific example answer. Maria lists LOPEZ-JOHNSON, EMMA — 04/22/2014 and LOPEZ-JOHNSON, NOAH — 11/03/2017.
A nuance or edge case. If a child has aged out (turned 18 and graduated high school) since the order was entered, omit that child and attach a Notice of Emancipation explaining why.
A common mistake on this field and its direct consequence. Filers list step-children or non-order children. The employer’s lawyer flags the discrepancy, and the notice is held pending clarification.
A misconception people hold about this field. Filers think emancipated children automatically drop off. They do not — the order must be modified through FOC 89 before withholding can be reduced.
Current Child Support Amount
What the field asks in plain English. This is the recurring support payment owed for the children, expressed per pay period.
How to answer it. Enter the amount and the frequency from the underlying order. If the order says monthly, also list the weekly equivalent so payroll can apply the right per-paycheck deduction.
A specific example answer. The order says $650.00 per month; Marcus writes $650.00 monthly / $150.00 weekly equivalent.
A nuance or edge case. If the order uses a percentage of income, attach a copy of the Michigan Child Support Formula calculation showing how the dollar amount was derived.
A common mistake on this field and its direct consequence. Filers list a gross monthly figure without converting to the employer’s pay cycle. Payroll guesses at the conversion, and the deduction comes out wrong every paycheck.
A misconception people hold about this field. Filers think they can round to the nearest dollar. They cannot — MiSDU posts payments to the cent, and rounding causes monthly arrears that grow over time.
Past-Due Support (Arrears) Amount
What the field asks in plain English. This is the cumulative unpaid support balance plus statutory interest.
How to answer it. Pull the arrears figure from the most recent MiCase statement or the FOC’s certified arrears letter. Enter both the principal and the interest separately if the form provides separate boxes.
A specific example answer. Carlos’s MiCase shows $3,420.00 principal arrears and $214.50 statutory interest, which he enters in the two arrears boxes.
A nuance or edge case. Federal law caps total withholding (current + arrears) at 50%–65% of disposable income under the Consumer Credit Protection Act, 15 U.S.C. § 1673; list the arrears amount but understand the employer will apply the cap automatically.
A common mistake on this field and its direct consequence. Filers use a guess from memory. The employer withholds the wrong amount, and the payee can sue under MCL 552.605b for the difference.
A misconception people hold about this field. Filers think arrears restart after a modification. They do not — arrears survive any modification unless the court explicitly forgives them.
Medical Support and Cash Medical
What the field asks in plain English. Lists any health insurance premium reimbursement and any flat cash medical contribution required by the order.
How to answer it. Enter the dollar amount the payer owes toward the child’s medical premium and any separate cash medical figure.
A specific example answer. The order requires $78.00 monthly cash medical; Marcus enters $78.00.
A nuance or edge case. If the payer provides the insurance and is not paying cash medical, enter $0.00 and attach a National Medical Support Notice.
A common mistake on this field and its direct consequence. Filers leave the field blank when no cash medical is owed. Payroll reads the blank as ambiguous and pauses processing for clarification.
A misconception people hold about this field. Filers think medical support is optional. It is mandatory under MCL 552.626c for every Michigan support order.
Spousal Support
What the field asks in plain English. Recurring alimony payments owed to a current or former spouse.
How to answer it. Enter the dollar amount and frequency from the divorce judgment. If the order combines child and spousal support into a single “unallocated family support” figure, list it as spousal support and attach the judgment.
A specific example answer. Janet’s judgment requires $400.00 per month spousal support until 2030; she enters $400.00 monthly.
A nuance or edge case. Spousal support is not subject to the same federal CCPA cap as child support; the Michigan-specific cap under MCL 600.4012 applies instead.
A common mistake on this field and its direct consequence. Filers combine child support and spousal support in the child support box. MiSDU posts everything as child support, and the spousal recipient loses tax reporting accuracy.
A misconception people hold about this field. Filers think spousal support is taxable to the recipient. For orders entered after December 31, 2018, the Tax Cuts and Jobs Act eliminated the deduction and the income inclusion.
Total Withholding Per Pay Period
What the field asks in plain English. The grand total the employer should deduct from each paycheck.
How to answer it. Add current support, arrears installment, medical, and spousal support, then convert to the employer’s pay frequency.
A specific example answer. Marcus’s totals come to $832.00 monthly, which converts to $192.00 weekly on his employer’s 52-pay-period cycle.
A nuance or edge case. If the total exceeds the CCPA cap, instruct the employer to apply the federal allocation order: current support first, then medical, then arrears, then spousal.
A common mistake on this field and its direct consequence. Filers forget to convert to the pay cycle. The employer withholds the monthly total every week, and the payer overpays four times what is owed.
A misconception people hold about this field. Filers think the employer will calculate the conversion. Payroll software will, but only if the form clearly states the monthly total and the pay frequency.
Remittance Information (MiSDU)
What the field asks in plain English. Tells the employer where to send the withheld money.
How to answer it. Pre-printed FOC 47 forms list the MiSDU lockbox: P.O. Box 30350, Lansing, MI 48909-7850. If you are using a fillable PDF, do not change this address.
A specific example answer. All three sample filers leave the pre-printed MiSDU, P.O. Box 30350, Lansing, MI 48909-7850 in place.
A nuance or edge case. EFT remitters use MiSDU’s EFT/EDI banking instructions and route through Bank of America with ABA 026009593.
A common mistake on this field and its direct consequence. Filers cross out MiSDU and write the payee’s home address. Payments sent to the payee directly do not get credited on the FOC ledger, and arrears keep accruing on paper.
A misconception people hold about this field. Filers think direct payment to the parent counts. It does not — under MCL 552.605a, only payments through MiSDU count toward the order.
Lump-Sum Payment Notification
What the field asks in plain English. Tells the employer to alert MiSDU before paying the payer any lump sum (bonus, severance, commission, vacation cash-out) over a threshold.
How to answer it. Check the box if the order requires lump-sum interception. Enter the threshold from the order, commonly $150 under the Michigan Lump Sum Reporting program.
A specific example answer. Carlos has substantial arrears, so he checks the box and writes $150.
A nuance or edge case. Severance over $5,000 triggers a separate hold under MCL 552.626a and may require court approval before release.
A common mistake on this field and its direct consequence. Filers leave the box unchecked when arrears exist. The payer cashes a $10,000 bonus and the recipient never sees a dollar of it toward arrears.
A misconception people hold about this field. Filers think lump-sum interception is automatic. It is not — the box must be affirmatively checked on FOC 47.
Termination of Withholding
What the field asks in plain English. Tells the employer when withholding ends.
How to answer it. Enter the date the youngest child emancipates if known, or write until further order of the court.
A specific example answer. Janet writes 06/15/2030 because her youngest child turns 18 and graduates that month.
A nuance or edge case. Arrears outlive emancipation; instruct the employer to continue withholding until arrears reach zero, even after the current support obligation ends.
A common mistake on this field and its direct consequence. Filers list the date the oldest child emancipates. The employer stops withholding too early, and the payer falls back into arrears.
A misconception people hold about this field. Filers think the employer will figure out emancipation. They will not — payroll only acts on what FOC 47 says.
Signature, Date, and Preparer Information
What the field asks in plain English. Confirms who prepared the notice and when.
How to answer it. Sign in blue or black ink, print your name, list your relationship to the case (party, attorney, FOC investigator), and date the form MM/DD/YYYY.
A specific example answer. Maria signs, prints MARIA E. LOPEZ, marks Custodial Party, and dates 03/14/2026.
A nuance or edge case. An attorney must list a P-number from the State Bar of Michigan so the FOC can verify standing.
A common mistake on this field and its direct consequence. Filers leave the date blank. The 7-day employer compliance clock under MCL 552.623 cannot start, and enforcement against a non-compliant employer is impossible.
A misconception people hold about this field. Filers think a typed signature is enough. For paper service, a wet-ink signature is still required; e-filed FOC 47s use the MiFILE /s/ convention.
Three Filled-Out Examples Using Real Scenarios
Each scenario follows one named filer through the major sections of FOC 47.
Scenario 1: Maria — Custodial Mom Enforcing an Existing Order
| Form Section | What Maria Enters |
|---|---|
| Court caption | OAKLAND Judicial Circuit |
| Case number | 2019-874321-DM |
| FOC case number | FOC-2019-44782 |
| Income source | Comerica Bank, Attn: Payroll, 1717 Main St., Dallas, TX 75201 |
| Employer FEIN | 38-1998637 |
| Payer block | JOHNSON, MARCUS T. — 07/14/1988 — 123-45-6789 |
| Payee block | LOPEZ, MARIA E. — 482 Elm St., Royal Oak, MI 48067 |
| Children | Emma (04/22/2014), Noah (11/03/2017) |
| Current support | $650.00 monthly / $150.00 weekly |
| Arrears | $0.00 |
| Medical | $78.00 monthly |
| Total per pay period | $167.00 weekly |
| Remittance | MiSDU, P.O. Box 30350, Lansing, MI 48909-7850 |
| Signature/date | Maria E. Lopez — 03/14/2026 |
Scenario 2: Carlos — Non-Custodial Dad with a New Employer and Arrears
| Form Section | What Carlos Enters |
|---|---|
| Court caption | WAYNE Judicial Circuit |
| Case number | 2021-557120-DS |
| FOC case number | FOC-2021-77810 |
| Income source | Ford Motor Company, Attn: Payroll, 1 American Rd., Dearborn, MI 48126 |
| Employer FEIN | 38-0549190 |
| Payer block | RIVERA, CARLOS J. — 02/09/1985 — 987-65-4321 |
| Payee block | NGUYEN, LINH T. — 1402 Vernor Hwy., Detroit, MI 48216 |
| Children | Sofia (06/12/2019) |
| Current support | $520.00 monthly |
| Arrears | $3,420.00 principal + $214.50 interest |
| Lump-sum box | Checked, $150 threshold |
| Total per pay period | $152.00 weekly (CCPA-capped) |
| Remittance | MiSDU, P.O. Box 30350, Lansing, MI 48909-7850 |
| Signature/date | Carlos J. Rivera — 04/02/2026 |
Scenario 3: Janet — Spousal Support After a 22-Year Marriage, Out-of-State Employer
| Form Section | What Janet Enters |
|---|---|
| Court caption | KENT Judicial Circuit |
| Case number | 2024-118905-DO |
| FOC case number | FOC-2024-99115 |
| Income source | Amazon.com Services LLC, Attn: Payroll, 410 Terry Ave N, Seattle, WA 98109 |
| Employer FEIN | 91-1646860 |
| Payer block | WILLIAMS, RICHARD A. — 11/30/1971 — 555-12-9090 |
| Payee block | WILLIAMS, JANET R. — 88 Lake Dr., Grand Rapids, MI 49503 |
| Children | None — adults |
| Spousal support | $400.00 monthly |
| Arrears | $0.00 |
| Termination | 06/15/2030 |
| Total per pay period | $184.62 bi-weekly |
| Remittance | MiSDU, P.O. Box 30350, Lansing, MI 48909-7850 |
| Signature/date | Janet R. Williams — 05/01/2026 |
How to File the Completed Form
Once FOC 47 is filled and signed, you must do two things: file it with the issuing circuit court and serve it on the income source. Skipping either step leaves the order unenforceable.
Mail. Mail two copies to the issuing county circuit court clerk along with a self-addressed stamped envelope. There is no separate filing fee for FOC 47 because it enforces an existing order. The clerk file-stamps both copies, returns one, and forwards a copy to the FOC. Processing time is typically 5–7 business days. Keep the file-stamped copy as proof of filing.
In person. Walk the form to the circuit court counter. The clerk stamps it on the spot. Pro se filers in Wayne County and Oakland County can use the FOC’s self-help station. There is no fee. Take home the stamped copy.
E-filing. Upload through MiFILE using your court e-file account. Pay the $25 envelope fee (the only money exchanged) by credit card. Acceptance is usually within 24 hours. Save the MiFILE receipt PDF as proof of filing.
Service on the employer. After the court file-stamps FOC 47, mail the stamped copy to the employer’s payroll address by first-class mail along with SCAO Form FOC 49 (Notice to Income Source). Certified mail with return receipt is recommended for arrears-heavy cases because the green card is admissible proof under MCR 2.107. Employers must begin withholding no later than the first pay period after 7 business days from receipt under MCL 552.623, and they must remit the funds to MiSDU within 7 business days of withholding.
What Happens After You File
Once the employer receives FOC 47, payroll has 7 business days to start withholding and 7 more to remit the first dollar to MiSDU. MiSDU then posts the payment to the FOC ledger within 2 business days, and the payee usually sees a deposit through the Michigan Way2Go Card or direct deposit within 24 hours of posting.
If the employer ignores FOC 47, the FOC files a show cause motion under MCL 552.625. Penalties include up to $500 per missed withholding plus liability for the full unpaid amount. The court can also hold the employer in civil contempt.
If the payer changes jobs, the new employer must report the hire to the Michigan New Hires Operations Center within 20 days. The FOC then issues an updated FOC 47 to the new employer automatically — but only if you keep the FOC informed of the payer’s job changes through FOC 108.
Mistakes to Avoid When Filling Out the Form
The 10 errors below cause the vast majority of FOC 47 rejections and payment delays.
- Using a stale form revision. Field labels change between revisions, and an outdated form may be rejected outright.
- Mixing up the case number and IV-D number. The notice attaches to the wrong file and payments freeze.
- Listing the franchise location instead of corporate payroll. Withholding never starts because payroll never gets the notice.
- Redacting the SSN. Payroll cannot match the employee, and the notice is returned within two weeks.
- Rounding support amounts. MiSDU posts to the cent, and rounding builds permanent micro-arrears.
- Forgetting to convert monthly amounts to the pay cycle. The employer either over-withholds or under-withholds every paycheck.
- Crossing out the MiSDU remittance address. Payments sent elsewhere do not count, and arrears keep growing.
- Leaving the lump-sum box unchecked when arrears exist. Bonuses and severance escape interception.
- Listing the oldest child’s emancipation date as the termination date. Withholding ends years too early.
- Forgetting to sign or date the form. The 7-day employer compliance clock never starts.
Do’s and Don’ts
- ✅ Do download the form fresh from the SCAO library every time, because revisions update silently.
- ✅ Do flatten the PDF before serving so payroll cannot inadvertently edit the fields.
- ✅ Do attach a certified copy of the underlying support order so payroll has facial proof of authority.
- ✅ Do serve by certified mail with return receipt for arrears-heavy cases to lock in proof of receipt.
- ✅ Do keep the MiSDU remittance address pre-printed exactly as it appears on the SCAO master.
- ✅ Do notify the FOC immediately when the payer changes jobs so a new FOC 47 issues quickly.
- ❌ Don’t call HR instead of mailing the form, because verbal notice is not legally sufficient.
- ❌ Don’t redact the payer’s SSN, because matching fails without it.
- ❌ Don’t combine child and spousal support into one box, because MiSDU posts the entire amount as child support.
- ❌ Don’t guess the arrears figure, because the payee can sue for the difference under MCL 552.605b.
- ❌ Don’t send the form to the storefront or branch address, because payroll lives at corporate.
- ❌ Don’t modify the MiSDU lockbox address, because that is the only address that posts to the FOC ledger.
Pros and Cons of Filing on Your Own vs. With Help
Filing FOC 47 yourself saves money but carries risk. Compare carefully.
Pros of pro se filing
- ✅ Saves the $200–$500 an attorney typically charges to prepare a single FOC 47.
- ✅ Faster turnaround when the FOC is backlogged, because you control the timeline.
- ✅ Builds your understanding of the case for future modifications and reviews.
- ✅ The Michigan Legal Help interview tool drafts the form for free.
- ✅ Court clerks routinely accept pro se FOC 47 filings without question.
Cons of pro se filing
- ❌ One wrong number can stall payments for 30+ days while corrections circulate.
- ❌ No malpractice coverage if a mistake costs the recipient money.
- ❌ Independent contractors and out-of-state employers raise jurisdictional issues most parents are not equipped to research.
- ❌ Lump-sum interception and CCPA cap interactions are nuanced.
- ❌ Employers occasionally challenge pro se notices more aggressively than attorney-prepared ones.
FAQs
Is Form FOC 47 the same as the federal IWO?
Yes. FOC 47 is Michigan’s SCAO-approved version of the federal OMB-No. 0970-0154 Income Withholding for Support order. Field layout is essentially identical so payroll software accepts both.
Do I need a lawyer to file FOC 47?
No. Self-represented parents can prepare and serve FOC 47, and the FOC will assist with corrections. Lawyers help most when arrears, lump-sums, or out-of-state employers are involved.
Is there a filing fee for FOC 47?
No. Michigan circuit courts do not charge a separate fee for filing income withholding notices on existing orders. E-filing through MiFILE adds a $25 envelope fee.
Can I serve FOC 47 by email on the employer?
No. Service must be in writing through mail or court-approved e-service. Email is acceptable only if the employer has consented in writing under MCR 2.107.
Do I write my maiden name or married name in the payer block?
Yes — the legal name on file with payroll. Use whichever name appears on the most recent W-2 and add the alternate in parentheses so payroll can match.
Should I round arrears to the nearest dollar in the arrears box?
No. Enter the exact penny figure from the most recent MiCase statement. Rounding causes permanent micro-arrears that never reconcile.
What if my FOC case number block is empty because the case is brand new?
Yes — leave it blank. The FOC will assign a number when it dockets the order. Attaching the underlying order helps the FOC connect the file.
Do I check the lump-sum box if there are no arrears?
No. The box is meant for arrears interception. With a zero balance, leave it unchecked unless your order specifically authorizes lump-sum review.
Can the employer refuse FOC 47?
No. Under MCL 552.623 the employer must implement withholding within the first pay period following 7 business days of receipt or face penalties up to $500 per missed pay period.
Does spousal support stop when child support ends?
No. Spousal support runs on its own clock. Enter a separate termination date in the spousal block based on the divorce judgment.
Will withholding end automatically when my child turns 18?
No. Michigan support continues through high school graduation up to age 19½. Arrears continue indefinitely until paid in full.
Where do I send a corrected FOC 47?
Yes — file a new one. Mark the new form “AMENDED” at the top, refile with the circuit court, and re-serve the employer. The amended form supersedes the prior notice on receipt.
Related reading
- How to Fill Out Texas Income Withholding for Support (w/Examples) + FAQs
- How to Fill Out Michigan Form FOC 39 (w/Examples) + FAQs
- How to Fill Out Michigan Form FOC 50 (w/Examples) + FAQs
- How to Fill Out Michigan Form FOC 87 (w/Examples) + FAQs
- How to Fill Out Michigan Form FD 88 (w/Examples) + FAQs
- How to Fill Out Michigan Form FOC 8 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 570 (w/Examples) + FAQs