Levy Exempt Amounts
The part of your wages a levy cannot take. It is a dollar amount based on the standard deduction and dependents — not a percentage of your paycheck.
Full Definition
When the IRS levies wages, part of your pay may be exempt from the levy and that exempt amount is paid to you. The IRS states the exempt amount is based on the standard deduction and an "amount determined" calculated in part on the number of dependents you are allowed for the year the levy is served. The IRS mails Publication 1494 with the levy, which explains to your employer how to work out the exempt amount. Your employer gives you a Statement of Dependents and Filing Status to complete and return within three days; if you do not return it in three days, the exempt amount is figured as if you were married filing separately with no dependents. The IRS also states that if you have other income sources, it may allocate the exemptions to another income source and levy on all of the income from a particular employer. Note what this is not: the exemption is a floor expressed in dollars, not a ceiling expressed as a share of your pay. Wage levies continue each pay period until you make other arrangements, the overdue amount is paid, or the levy is released.
What to do next
Complete and return the Statement of Dependents and Filing Status your employer gives you within three days. Returning it late means the exempt amount is figured as married filing separately with no dependents.
What this page does not say
- Publication 1494 carries the actual tables and is republished every year. We quote the 2026 figures on our wage garnishment guide. Any exempt amount is only valid for its tax year, so use the current table for your own filing status, pay period and dependents.
Sources
- Information about wage levies — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.