IRS Releases Publication 1494 (2017), 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 (2017)
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Citations: Publication 1494 (2017)
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 2017
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Filing Status: Single
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Number of Exemptions Claimed on Statement
Pay ---------------------------------------------------
Period 1 2 3 4 5 6
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Daily 40.00 55.58 71.15 86.73 102.31 117.88
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Weekly 200.00 277.88 355.77 433.65 511.54 589.42
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Biweekly 400.00 555.77 711.54 867.31 1023.08 1178.85
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Semimonthly 433.33 602.08 770.83 939.58 1108.33 1277.08
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Monthly 866.67 1204.17 1541.67 1879.17 2216.67 2554.17
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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 24.42 plus 15.58 for
each exemption
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Weekly 122.11 plus 77.89 for
each exemption
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Biweekly 244.23 plus 155.77 for
each exemption
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Semimonthly 264.58 plus 168.75 for
each exemption
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Monthly 529.17 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 ----------------------------------------------------
Period 1 2 3 4 5 6
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Daily 51.54 67.12 82.69 98.27 113.85 129.42
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Weekly 257.69 335.58 413.46 491.35 569.23 647.12
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Biweekly 515.38 671.15 826.92 982.69 1138.46 1294.23
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Semimonthly 558.33 727.08 895.83 1064.58 1233.33 1402.08
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Monthly 1116.67 1454.17 1791.67 2129.17 2466.67 2804.17
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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 35.96 plus 15.58 for
each exemption
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Weekly 179.80 plus 77.89 for
each exemption
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Biweekly 359.61 plus 155.77 for
each exemption
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Semimonthly 389.58 plus 168.75 for
each exemption
-----------------------------------
Monthly 779.17 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 ----------------------------------------------------
Period 1 2 3 4 5 6
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Daily 64.42 80.00 95.58 111.15 126.73 142.31
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Weekly 322.12 400.00 477.88 555.77 633.65 711.54
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Biweekly 644.23 800.00 955.77 1111.54 1267.31 1423.08
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Semimonthly 697.92 866.67 1035.42 1204.17 1372.92 1541.67
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Monthly 1395.83 1733.33 2070.83 2408.33 2745.83 3083.33
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[Table Continued]
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Number of Exemptions
Claimed on Statement
Pay ----------------------
Period More Than 6
-----------------------------------
Daily 48.84 plus 15.58 for
each exemption
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Weekly 244.23 plus 77.89 for
each exemption
-----------------------------------
Biweekly 488.46 plus 155.77 for
each exemption
-----------------------------------
Semimonthly 529.17 plus 168.75 for
each exemption
-----------------------------------
Monthly 1058.33 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 40.00 55.58 71.15 86.73 102.31 117.88
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Weekly 200.00 277.88 355.77 433.65 511.54 589.42
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Biweekly 400.00 555.77 711.54 867.31 1023.08 1178.85
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Semimonthly 433.33 602.08 770.83 939.58 1108.33 1277.08
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Monthly 866.67 1204.17 1541.67 1879.17 2216.67 2554.17
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[Table Continued]
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Number of Exemptions
Claimed on Statement
Pay ----------------------
Period More Than 6
-----------------------------------
Daily 24.42 plus 15.58 for
each exemption
-----------------------------------
Weekly 122.11 plus 77.89 for
each exemption
-----------------------------------
Biweekly 244.23 plus 155.77 for
each examption
-----------------------------------
Semimonthly 264.58 plus 168.75 for
each exemption
-----------------------------------
Monthly 529.17 plus 337.50 for
each exemption
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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 $355.77 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, $385.58 is exempt from this levy ($355.77 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 $800 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, $896.15 is exempt from this levy ($800 plus $96.15).
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