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Publication 1494 (2016) TABLE FOR FIGURING AMOUNT EXEMPT FROM LEVY ON WAGES, SALARY, AND OTHER INCOME (FORMS 668-W(ACS), 668-W(c)(DO) AND 668-W(ICS))

Publication 1494 (2016)

DATED

DOCUMENT ATTRIBUTES

Institutional Authors
Internal Revenue Service
Jurisdictions
United States
Language
English

Citations: Publication 1494 (2016)

1. Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS))

2. Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind

1. Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS))

The tables below show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2016

Filing Status: Single

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Filing Status:

Single

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Number of Exemptions Claimed on Statement

Pay

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Period 1 2 3 4 5 6

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Daily 39.81 55.38 70.96 86.54 102.12 117.69

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Weekly 199.04 276.92 354.81 432.69 510.58 588.46

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Biweekly 398.08 553.85 709.62 865.38 1021.15 1176.92

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Semimonthly 431.25 600.00 768.75 937.50 1106.25 1275.00

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Monthly 862.50 1200.00 1537.50 1875.00 2212.50 2550.00

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[Table Continued]

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Number of Exemptions

Claimed on Statement

Pay

-----------------------

Period More Than 6

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Daily 24.23 plus 15.58 for

each exemption

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Weekly 121.15 plus 77.89 for

each exemption

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Biweekly 242.31 plus 155.77 for

each exemption

-----------------------------------

Semimonthly 262.50 plus 168.75 for

each exemption

-----------------------------------

Monthly 525 plus 337.50 for

each exemption

-----------------------------------

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Filing Status:

Head of Household

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Number of Exemptions Claimed on Statement

Pay

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Period 1 2 3 4 5 6

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Daily 51.35 66.92 82.50 98.08 113.65 129.23

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Weekly 256.73 334.62 412.50 490.38 568.27 646.15

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Biweekly 513.46 669.23 825.00 980.77 1136.54 1292.31

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Semimonthly 556.25 725.00 893.75 1062.50 1231.25 1400.00

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Monthly 1112.50 1450.00 1787.50 2125.00 2462.50 2800.00

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[Table Continued]

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Number of Exemptions

Claimed on Statement

Pay

----------------------

Period More Than 6

-----------------------------------

Daily 35.77 plus 15.58 for

each exemption

-----------------------------------

Weekly 178.84 plus 77.89 for

each exemption

-----------------------------------

Biweekly 357.69 plus 155.77 for

each exemption

-----------------------------------

Semimonthly 387.50 plus 168.75 for

each exemption

-----------------------------------

Monthly 775.00 plus 337.50 for

each exemption

-----------------------------------

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Filing Status:

Married Filing Joint Return (and Qualifying

Widow(er)s)

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Number of Exemptions Claimed on Statement

Pay

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Period 1 2 3 4 5 6

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Daily 64.04 79.62 95.19 110.77 126.35 141.92

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Weekly 320.19 398.08 475.96 553.85 631.73 709.62

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Biweekly 640.38 796.15 951.92 1107.69 1263.46 1419.23

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Semimonthly 693.75 862.50 1031.25 1200.00 1368.75 1537.50

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Monthly 1387.50 1725.00 2062.50 2400.00 2737.50 3075.00

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[Table Continued]

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Number of Exemptions

Claimed on Statement

Pay

----------------------

Period More Than 6

-----------------------------------

Daily 48.47 plus 15.58 for

each exemption

-----------------------------------

Weekly 242.30 plus 77.89 for

each exemption

-----------------------------------

Biweekly 484.62 plus 155.77 for

each exemption

-----------------------------------

Semimonthly 525 plus 168.75 for

each exemption

-----------------------------------

Monthly 1050 plus 337.50 for

each exemption

-----------------------------------

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Filing Status:

Married Filing Separate Return

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Number of Exemptions Claimed on Statement

Pay

-----------------------------------------------------

Period 1 2 3 4 5 6

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Daily 39.81 55.38 70.96 86.54 102.12 117.69

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Weekly 199.04 276.92 354.81 432.69 510.58 588.46

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Biweekly 398.08 553.85 709.62 865.38 1021.15 1176.92

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Semimonthly 431.25 600.00 768.75 937.50 1106.25 1275.00

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Monthly 862.50 1200.00 1537.50 1875.00 2212.50 2550.00

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[Table Continued]

-----------------------------------

Number of Exemptions

Claimed on Statement

Pay

----------------------

Period More Than 6

-----------------------------------

Daily 24.23 plus 15.58 for

each exemption

-----------------------------------

Weekly 121.15 plus 77.89 for

each exemption

-----------------------------------

Biweekly 242.31 plus 155.77 for

each exemption

-----------------------------------

Semimonthly 262.50 plus 168.75 for

each exemption

-----------------------------------

Monthly 525 plus 337.50 for

each exemption

-----------------------------------

2. Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind

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Additional Exempt Amount

Filing Status

* ----------------------------------------------

Daily Weekly Biweekly Semi-monthly Monthly

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Single or Head of

1 5.96 29.81 59.62 64.58 129.17

Household

2 11.92 59.62 119.23 129.17 258.33

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Any Other

1 4.81 24.04 48.08 52.08 104.17

Filing Status

2 9.62 48.08 96.15 104.17 208.33

3 14.42 72.12 144.23 156.25 312.50

4 19.23 96.15 192.31 208.33 416.67

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* ADDITIONAL STANDARD DEDUCTION claimed on Parts 3, 4, and 5 of levy.

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Examples

These tables show the amount exempt each pay period from a levy on wages, salary, and other income.

1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer) has $354.81 exempt from levy.

2. If the taxpayer in number 1 is over 65 and writes 1 in the ADDITIONAL STANDARD DEDUCTION space on Parts 3, 4, & 5 of the levy, $384.62 is exempt from this levy ($354.81 plus $29.81).

3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $796.15 exempt from levy.

4. If the taxpayer in number 3 is over 65 and has a spouse who is blind, this taxpayer should write 2 in the ADDITIONAL STANDARD DEDUCTION space on Parts 3, 4, and 5 of the levy. If so, $892.30 is exempt from this levy ($796.15 plus $96.15).

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