State statute
WG-022 Earnings Withholding Order for Taxes (Wage Garnishment-State Tax Liability)
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-05
- Jurisdiction
- California
WG-022 Earnings Withholding Order for Taxes (Wage Garnishment-State Tax Liability)…¶
Page 1¶
WG-022 ATTORNEY OR PARTY WITHOUT ATTORNEY: STATE BAR NO.: FOR COURT USE ONLY NAME: FIRM NAME: STREET ADDRESS: CITY: STATE: ZIP CODE: TELEPHONE NO.: FAX NO.: EMAIL ADDRESS: ATTORNEY FOR STATE TAX AGENCY: SUPERIOR COURT OF CALIFORNIA, COUNTY OF STREET ADDRESS: MAILING ADDRESS: CITY AND ZIP CODE: BRANCH NAME: APPLICATION OF (Name):
TAXPAYER / RESPONDENT CASE NUMBER:
EARNINGS WITHHOLDING ORDER FOR TAXES
NAME OF STATE TAX AGENCY: TAX AGENCY NUMBER:
The State's Application for Earnings Withholding Order for Taxes came on for hearing on (date): in Dept.: Div.: Room: before (name of judicial officer):
a. Attorney for state tax agency present in court (attorney name): b. Taxpayer present in court. c. Attorney for taxpayer present in court (attorney name):
The court has considered the taxpayer's Claim of Exemption and Financial Declaration (form WG-026) the evidence presented the parties' stipulation.
THE COURT FINDS a. The taxpayer (employee) is entitled to a monthly exemption of: $ b. The taxpayer is employed by (name and address of employer):
c. $ has been withheld from the employee's earnings under a Temporary Earnings Withholding Order for Taxes.
THE COURT ORDERS the employer to a. Withhold and pay to the state tax agency: $ from the employee's disposable earnings each month. b. Pay to the employee any disposable earnings above that amount, not to exceed: $ per month. c. WITHHOLD AND PAY TO THE STATE TAX AGENCY ANY DISPOSABLE EARNINGS ABOVE THOSE SET FORTH IN ITEMS 4a AND 4b. d. Begin withholding with the first pay period that ends on or after the 30th day after this order is served on the employer. e. Continue withholding until the tax liability has been satisfied unless an order with higher priority is received. f. Send all sums withheld to the state tax agency within 10 days after the last paycheck of each month. g. other (specify):
Date: JUDICIAL OFFICER (Instructions to employer on page 2 of this form) Judicial Council of California, courts.ca.gov WG-022, Page 1 of 2Rev. January 1, 2026, Mandatory Form Earnings Withholding Order for Taxes Code Civ. Proc., § 706.076 (Wage Garnishment—State Tax Liability)
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WG-022 APPLICATION OF (Name): CASE NUMBER:
TAXPAYER / RESPONDENT
INSTRUCTIONS TO EMPLOYER
A. When remitting withheld sums to the state tax agency, include the employee's name and Social Security number and the tax agency number.
B. PRIORITY OF EARNINGS WITHHOLDING ORDERS First: Order Assigning Salary or Wages Second: Earnings Withholding Order for Support Third: Earnings Withholding Order for Taxes Fourth: Earnings Withholding Order
Rev. January 1, 2026 Earnings Withholding Order for Taxes WG-022, Page 2 of 2 (Wage Garnishment—State Tax Liability) For your protection and privacy, please press the Clear button after you have printed the form. Print Save Clear
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