Short answer
An IRS wage levy lets you keep only an exempt amount from each paycheck; your employer sends the rest of your take-home pay to the IRS. For 2026, IRS Publication 1494 sets that amount from your filing status, dependents and pay frequency. Enter yours below to estimate what you keep and what the IRS takes.
Key takeaways
- An IRS wage levy has no percentage cap: you keep the Publication 1494 exempt amount for your pay period, and the rest of your usual take-home pay goes to the IRS.
- For 2026 the exempt amount is built from the standard deduction for your filing status plus $5,300 per dependent, divided over your pay periods (Publication 1494, Rev. 12-2025).
- Return the Statement of Dependents and Filing Status within three days, or your employer must use the lowest amount: married filing separately with no dependents.
- Court-ordered child support entered before the levy is also exempt, and the levy continues every paycheck until it is released.
- The IRS must release a wage levy when you enter an installment agreement (unless it says otherwise) or when the levy causes an economic hardship.
Estimate your exempt amount and the levy
Pick the filing status and number of dependents you will put on the levy statement, how often you are paid, and your usual take-home pay. The calculator looks up your exempt amount in the 2026 tables of IRS Publication 1494, adds the optional amounts for age or blindness and court-ordered child support, and shows what your employer must send to the IRS each pay period. Nothing you type is sent or saved.
How the IRS figures the exempt amount
Under IRC 6334(a)(9) and (d), part of your wages, salary and other income is exempt from levy every pay period. The weekly exempt amount is your standard deduction plus a set amount for each dependent, divided by 52; other pay periods are prorated so the yearly total comes out about the same. The IRS turns this into the tables in Publication 1494 (Rev. 12-2025), which covers levies in 2026. Per that publication, the 2026 figures behind the tables are:
| Filing status on the statement | Yearly amount used | Plus, per dependent | Weekly exempt, no dependents | Monthly exempt, no dependents |
|---|---|---|---|---|
| Single | $16,100 | $5,300 | $309.62 | $1,341.67 |
| Married filing separately | $16,100 | $5,300 | $309.62 | $1,341.67 |
| Married filing jointly or qualifying surviving spouse | $32,200 | $5,300 | $619.23 | $2,683.33 |
| Head of household | $24,150 | $5,300 | $464.42 | $2,012.50 |
Four details matter when you check your employer’s number:
- The table rounds per pay period. Publication 1494 adds a rounded per-dependent amount to a rounded base, so a single filer paid monthly with five dependents gets $3,550.02, not an even split of the yearly amount. The calculator uses the printed cells so it matches what employers apply.
- More than five dependents. The table prints a formula: the no-dependent amount plus $101.92 a week (or $203.85 biweekly, $220.83 semimonthly, $441.67 monthly, $20.38 daily) for each dependent.
- Age 65 or older, or blind. Table 2 adds an amount for each additional standard deduction box you check on the statement. On a 2026 levy that is $39.42 a week per box for single and head of household filers (up to two boxes) and $31.73 a week per box for other filing statuses (up to four boxes, covering both spouses).
- Five pay periods only. The tables have columns for daily, weekly, biweekly, semimonthly and monthly pay. Other schedules and lump sums follow IRS instructions to the employer.
The standard deduction here is only a yardstick. The exempt amount does not depend on your actual expenses, your rent or the number of people you support beyond the dependents you list. For the full set of 2026 tables by pay period, see our 2026 wage garnishment table.
What counts as take-home pay, and what else is protected
By IRS policy, a wage levy attaches to your usual take-home pay: gross pay minus the taxes withheld and the payroll deductions you already had when the levy arrived. The IRS manual (IRM 5.11.5.4.5) says those existing deductions generally stay, but the IRS can stop voluntary deductions that are so large they defeat the levy, such as savings or stock purchase deductions, and employers should not add new voluntary deductions without IRS approval.
- Return the statement within three days. Your employer gives you a Statement of Dependents and Filing Status with the levy (Form 668-W). If you do not return it within three days, the exempt amount is figured as if you were married filing separately with no dependents, the lowest figure in the table. You can hand in a statement later, or a new one if your situation changes, and the amount is recomputed.
- List court-ordered child support. Support that a court or state agency ordered before the levy is also exempt under IRC 6334(a)(8), as long as you are paying it. If your employer did not allow it, call the number on the levy. A child covered by the support order cannot also be counted as a dependent.
- Expect bonuses to be taken in full. The IRS treats bonuses, commissions and fees as wages. A bonus paid on its own gets no extra exempt amount for a period you were already paid for, so the IRS can receive all of it. See whether a levy can take your bonus.
- Know the second-job rule. If another income source already pays you at least the exempt amount, the IRS can send Letter 1697 with a second levy telling that employer to allow no exempt amount at all.
If both spouses’ wages are levied for a joint balance and you file jointly, only one of you can claim the standard deduction for the exempt amount, and neither can list the other as a dependent.
Worked examples
The first four rows are the examples printed in Publication 1494 for 2026; the calculator reproduces each one. The last two use assumed pay.
| Situation | Exempt per pay period | Sent to the IRS |
|---|---|---|
| Single, paid weekly, three dependents | $615.38 | Everything above that |
| Same person, 65 or older (one extra box) | $654.80 ($615.38 plus $39.42) | Everything above that |
| Married filing jointly, paid biweekly, two dependents | $1,646.16 | Everything above that |
| Same couple, one spouse over 65 and the other blind (two boxes) | $1,773.08 ($1,646.16 plus $126.92) | Everything above that |
| Example (assumed figures): single, no dependents, biweekly take-home pay of $2,000 | $619.23 | $1,380.77 per paycheck, about $35,900 a year |
| Example (assumed figures): the married couple above, but the statement is never returned | $619.23 (figured as married filing separately, no dependents) | $1,027 more each paycheck than with the statement |
The fifth row shows why a wage levy hurts more than most people expect: the IRS has no percentage cap like the limits that apply to many other garnishments, so the higher your pay, the larger the share it takes. The sixth row shows the cost of missing the three-day statement.
How to stop or lower a wage levy
A wage levy is continuous: under IRC 6331(e) it stays in effect from the first paycheck until it is released. IRC 6343(a)(1) requires the IRS to release a levy when, among other grounds, the balance is paid or can no longer be collected, you enter an installment agreement (unless the agreement says otherwise), or the levy is creating an economic hardship. In practice:
- Set up a payment plan. Individuals who owe $50,000 (IRS.gov, July 2026) or less can usually get a Simple Payment Plan (formerly the streamlined installment agreement) without a financial statement. Ask the IRS to release the levy once the plan is in place; our payment plan calculator helps you pick a payment you can keep.
- Ask for a hardship release. If the levy leaves you unable to pay basic living expenses, call the number on the levy and ask for a release for economic hardship, with proof of income and expenses. Our levy release request letter lays out what to send. The IRS may then place the account in currently not collectible status.
- Use your appeal rights. A wage levy normally follows a final notice such as the LT11 or Letter 1058, which gives 30 days (IRS.gov, 2026) to request a Collection Due Process hearing. If you are still inside that window, see our final notice action plan; other ways to pause collection are in how to pause IRS collection.
- Fix the statement. If your employer used the married-filing-separately default or missed dependents, give it a corrected statement now.
Our wage levy guide covers the employer’s side, Form 668-W and the release process in more detail.
Doing it yourself and getting help
Many people can end a wage levy themselves: confirm the balance in the IRS Online Account, apply for a payment plan, and call the number on the levy to ask for the release. If the IRS is not responding and the levy is causing hardship, the Taxpayer Advocate Service is free: call 877-777-4778 (IRS.gov, 2026) or file Form 911 (Rev. 6-2026 (IRS.gov, 6-2026)). Low Income Taxpayer Clinics help eligible taxpayers for free or a small fee.
A representative is worth it when the balance is above the plan limits, you need a hardship release backed by a financial statement, several years are involved, or a CP504 or final notice means more levies are coming. Our team of tax attorneys, enrolled agents and CPAs offers a free consultation; if we take the case, we file Form 2848, pull your transcripts and quote a flat fee upfront. In urgent levy cases we can often act within 24 to 72 hours of engagement, but release timing depends on the IRS, and no outcome is guaranteed. Request a free review or call 1-877-800-8180.
Frequently asked questions
Everything above your exempt amount. For 2026, Publication 1494 exempts $1,341.67 a month for a single filer with no dependents and $2,683.33 a month for a married couple filing jointly with no dependents, plus $441.67 a month for each dependent. The rest of your usual take-home pay goes to the IRS each pay period.
If the Statement of Dependents and Filing Status is not returned within three days, your employer must figure the exempt amount as if you were married filing separately with no dependents. That is the lowest amount in the table. You can still hand in the statement later, and your employer recomputes the exempt amount.
Often, yes. The IRS treats bonuses and commissions as wages, and the exempt amount is tied to the pay period. If the bonus is paid separately and you already received the exempt amount for that period, the IRS says it can receive the entire bonus.
Yes. Publication 1494 Table 2 adds an amount for each additional standard deduction box checked on the statement: one box for being 65 or older and one for being blind, for you and, on a joint return, your spouse. Single and head of household filers can claim up to two boxes; other filing statuses up to four.
Yes, if a court or state agency ordered it before the levy and you are paying it. That amount is exempt under IRC 6334(a)(8). If your employer did not include it, call the IRS number on the levy. The child covered by the order cannot also be listed as a dependent.
Yes. The IRS issues a new Publication 1494 each year because the standard deduction and the per-dependent amount are adjusted for inflation. If your levy started in an earlier year, you can give your employer a new statement so the current table is used. This calculator stops working rather than use an out-of-date table.
Pay the balance, set up an installment agreement and ask for the levy to be released, or show that the levy causes an economic hardship. The IRS must release a levy in those situations under IRC 6343(a)(1). Call the number on the levy, and contact the Taxpayer Advocate Service if the IRS does not respond.
Sources
- IRS Publication 1494 (Rev. 12-2025), Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income
- IRS: Information about wage levies
- 26 U.S.C. 6334, Property exempt from levy
- 26 U.S.C. 6331, Levy and distraint (6331(e) continuing levy on salary and wages)
- 26 U.S.C. 6343, Release of levy
- IRM 5.11.5, Notice of Levy on Wages, Salary, and Other Income
- IRS: Levy
- IRS: Low Income Taxpayer Clinics
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