The Employer's Resource Guide to Child Support was developed to help employers manage Ohio child, spousal and medical support orders. Employers must remit incomewithholding payments to Child Support Payment Central (CSPC) electronically if they have 50 or more employees.The IWO is the OMBapproved form (PDF) used for income withholding in tribal, intrastate, and interstate cases as well as all child support orders. Employers have four basic responsibilities in the child support operation. Application for IV-D Services JFS 07076 (PDF): This application may be used to apply for Title IV-D child support services. Employers work cooperatively with the child support program to ensure that children receive regular and consistent financial and medical support. Further, it is the right of both the child and the father to have a parental relationship established. Needed to complete a child support worksheet. There are eight main sections in this manual: 1. The JFS 08020 – Employer's Resource Guide to Child Support was developed to help employers manage Ohio child, spousal and medical support orders.