Your case may be eligible to be transferred to a child support enforcement agency (CSEA) in another county, depending on specific facts and circumstances. Employers paying cash under the table do not fill out quarterly or annual tax forms.And, they do not record employee wages on Forms W-2. This manual will provide you with instructions needed to complete a child support worksheet. Instructs employers and federal agencies on how to process income withholding orders including examples of calculations. If your ex works under the table and refuses to pay child support, you can take them to court. If your ex is not paying their court ordered child support and is working under the table, fill this form out and mail to the IRS. In Ohio, a parent may pursue payment of child support arrearages through the Child Support Enforcement Agency (CSEA). Ohio Department of Job and Family Services. If a parent is voluntarily unemployed or underemployed, then "potential" or "imputed" income may factor into the child support equation.