IRS Wage Garnishment Calculator
An IRS levy does not leave you a percentage of your wages. It leaves a fixed amount — and takes everything above it.
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Reviewed by Leonard Goldberg, Editor · Last updated
What an IRS Wage Levy Would Leave You
Using the 2026 tables in IRS Publication 1494. Everything above the exempt amount goes to the IRS — this is not a percentage of your pay.
Exempt from levy each pay period
$619.23
Source: IRS Publication 1494 (Rev. 12-2025), tables for 2026. The exempt figure depends on what you return on Parts 3, 4 and 5 of Form 668-W — if you do not return the statement, the IRS applies the amount for a married taxpayer filing separately with no dependents, which is the lowest figure in the table.
Why This Feels So Much Worse Than People Expect
Most people have heard that a garnishment cannot take more than a quarter of your pay. That rule is real, but it belongs to ordinary creditors: under the Consumer Credit Protection Act, a judgment creditor is generally limited to 25 percent of disposable earnings, and a floor tied to the federal minimum wage protects low earners.
The IRS works the other way round. Publication 1494 sets a fixed amount you keep, based on your filing status, the number of dependents you claim and how often you are paid. Everything above that figure is levied. The consequence is that the levy takes a larger share the more you earn — a single filer paid every two weeks with no dependents keeps $619.23 per period in 2026, whether the cheque is $900 or $4,000.
The One Form That Changes Your Number
The levy arrives at your employer as Form 668-W. Parts 3, 4 and 5 are a statement where you declare your filing status and dependents. If you do not complete and return it, your employer is required to use the lowest figure in the table — married filing separately, no dependents. For someone married with three children, the difference between the two figures is several hundred dollars a pay period. Returning the statement is free, takes minutes, and is the fastest available improvement to your position.
If you are at least 65 or blind, the additional standard deduction boxes on the same form raise the exempt amount again. The calculator above accounts for both.
Getting the Levy Lifted
A wage levy is continuous — it stays attached to your pay until something ends it. The realistic routes:
- An installment agreement. Under $50,000 in combined tax, penalties and interest, a long-term plan is generally available without full financial disclosure. An agreement in effect stops enforced collection. See what the Fresh Start changes actually cover.
- Hardship status. If paying anything would leave you unable to meet basic living expenses, the account can be placed in Currently Not Collectible status. Levies stop, there is no fee, and the ten-year collection clock keeps running.
- An offer in compromise, where your assets plus future income genuinely come to less than the debt. Run the arithmetic on the collection potential calculator before paying anyone to prepare one.
- Expiry. The IRS generally has ten years from assessment to collect; after the collection statute expiration date the levy must be released.
Whichever route fits, filing any outstanding returns comes first — none of them is available to a taxpayer who is not filing-compliant.
Common Questions
How much of my pay can the IRS take?
Whatever exceeds the exempt amount for your filing status, number of dependents and pay period, as set out in IRS Publication 1494. It is not a percentage. A single filer paid weekly with no dependents keeps $309.62 a week in 2026 — everything above that goes to the IRS, which on a $1,200 weekly cheque is roughly three quarters of it.
Is that different from a normal wage garnishment?
Yes, and the difference surprises most people. An ordinary creditor garnishment under the Consumer Credit Protection Act protects a percentage — generally 75 percent of disposable earnings, or the equivalent of 30 times the federal minimum wage, whichever leaves more. An IRS levy protects a fixed dollar amount instead, so the higher your pay, the larger the share the IRS takes.
What happens if I ignore the levy paperwork?
Form 668-W comes with a statement of dependents and filing status on Parts 3, 4 and 5. If you do not complete and return it, your employer must apply the exempt amount for a married taxpayer filing separately with no dependents — the lowest figure in the table. Returning the statement is the single fastest way to increase what you keep.
Does the levy apply to every paycheque?
A wage levy is continuous. Unlike a bank levy, which reaches the balance on one day, a wage levy stays attached to your pay until the debt is paid, the levy is released, or the collection period expires.
How do I get a wage levy released?
Common routes are an installment agreement, hardship status where paying anything would leave you unable to meet basic living expenses, or showing that the levy itself creates that hardship. Filing any missing returns is usually a precondition. The IRS also releases a levy when the debt is satisfied or the collection statute expires.
Do bonuses and commissions count?
Yes. Beyond regular wages, the IRS can reach bonuses and commissions, and other payments such as contractor income are subject to levy without the wage exemption tables applying in the same way.
Will the exempt amounts change next year?
Yes. Publication 1494 is reissued annually and the figures move with the standard deduction. This page uses the 2026 tables from the revision dated December 2025.
Figures from IRS Publication 1494 (Rev. 12-2025), tables for 2026. This page is general information, not legal or tax advice. Settlement Insight is not a law firm and does not represent any party.