How Much of Your Pay Is Exempt From an IRS Wage Levy?
Last reviewed by Calculus Tax in-house Settlement Officer
When the IRS levies your wages, only an exempt amount is paid to you; the rest goes to the IRS each pay period. The exempt amount is based on your standard deduction and number of dependents, using tables in Publication 1494. Return your employer's statement of dependents and filing status within three days, or the exemption is figured at the lowest level.
Quick answer
An IRS wage levy lets you keep only an exempt amount each pay period, based on your standard deduction and number of dependents, from tables in Publication 1494. Everything above it goes to the IRS. Return your employer's statement of dependents within three days, or the exemption is figured as married filing separately with no dependents.
| Exempt amount basis | Standard deduction plus an amount per dependent (IRC 6334(d)) |
|---|---|
| Per-dependent amount | $4,150 in the statute, inflation-adjusted since 2018; see Publication 1494 for the current figure |
| Statement of dependents | Return to your employer within 3 days |
| If not returned | Figured as married filing separately with no dependents |
| Bonuses and commissions | Count as wages; a separate bonus may be fully levied |
| Child support | Court-ordered support from before the levy is released from levy |
How the Exempt Amount Is Figured
Under IRC section 6334(d), the weekly exempt amount equals your standard deduction plus an amount for each dependent, divided by 52, and it is adjusted for other pay periods. The IRS describes it as based on the standard deduction and an amount determined in part by the number of dependents you are allowed for the year the levy is served.
The Amount Per Dependent
The law sets the per-dependent amount at $4,150, adjusted for inflation each year after 2018 and rounded down to the nearest $100. The current figure is built into the tables in Publication 1494 for the year your levy is served.
Publication 1494 and Your Employer
The IRS mails Publication 1494 with the levy. It explains to your employer how to determine the amount exempt from levy for your filing status, number of dependents, and pay period. Your employer pays you the exempt amount and sends the rest to the IRS.
Return the Statement Within Three Days
Your employer will give you a Statement of Dependents and Filing Status. Complete and return it within three days. If you do not, the exempt amount is figured as if you were married filing separately with no dependents, which is the lowest exemption.
Bonuses, Commissions, and Fees
For wage levy purposes, wages include fees, commissions, bonuses, and similar items. Because the exemption is tied to the pay period, the IRS says a bonus paid separately after you already received the exempt amount for that period goes entirely to the IRS.
Court-Ordered Child Support
If a court ordered child support before your employer received the levy, the IRS will release from levy the amount you need to pay it. If your employer did not include it, call the IRS at the number on Form 668-W(c)(DO) or Form 668-W(ICS). A child allowed for support cannot also be claimed as an exemption in figuring the exempt amount.
If You Have Other Income
If you have other sources of income, the IRS may allocate your exemptions to the other source and levy 100% of the income from a particular employer. Keep that in mind if you have more than one job.
If What Is Left Is Not Enough to Live On
If the levy leaves you unable to meet basic, reasonable living expenses, the IRS says a wage levy causing immediate economic hardship must be released. Call the number on the levy and be ready with financial information. See IRS levy release, IRS wage garnishment, and installment agreements, or contact us.
Frequently Asked Questions
How much of my paycheck can the IRS take?
Everything above the exempt amount, which is based on your standard deduction and number of dependents. The levy continues each pay period until it is paid, released, or other arrangements are made.
What is Publication 1494?
The IRS publication mailed with a wage levy that tells your employer how to figure the amount exempt from levy.
What happens if I don't return the statement of dependents?
If you do not return it within three days, your exempt amount is figured as if you were married filing separately with no dependents.
Does the exemption apply to my bonus?
Not if you already received the exempt amount for that pay period. The IRS says a separately paid bonus would go entirely to the IRS in that case.
Is my court-ordered child support protected?
Yes, for support ordered before the levy was received. The IRS will release the amount needed to pay it.
Can I get the levy released if I can't pay my bills?
If the levy creates an immediate economic hardship, the IRS says a wage levy must be released. Call the number on the levy with your financial information.
Sources
What can change the answer
Notice type, issue date, filing history, account status, deadlines, and current agency procedures can change the available next step. Bring the complete notice and account records to a qualified review.
Tax rules and collection procedures can change and depend on the account. Federal claims should be checked against current IRS guidance; California claims should be checked against the California Franchise Tax Board. See our editorial methodology for sourcing and update standards.
Results depend on your facts and on IRS or state decisions. Calculus Tax, Inc. is not affiliated with the IRS or any government agency.
When professional help may make sense
Calculus Tax, Inc. can review notices, organize financial information, explain available paths, and communicate with the IRS or California agencies when representation is appropriate. The right next step depends on your facts, deadlines, filing history, and ability to pay.
We are based in Burbank and serve clients in Burbank and throughout Los Angeles County. See our local service-area pages for location-specific information.
Ready to Resolve Your Tax Problem?
Calculus Tax, Inc. helps individuals and businesses understand IRS debt, audits, notices, and collection options. We explain the process, review the available paths, and help coordinate next steps.