What Is the Maximum Amount the IRS Can Garnish From Your Paycheck?
There is no maximum amount the IRS can garnish from your paycheck; rather, there is a minimum amount that the IRS cannot garnish from your paycheck.
This minimum amount is called the “amount exempt from levy on wages, salary, and other income” and depends on how often you are paid as well as the filing status and number of dependents you indicated on the Statement of Dependents and Filing Status provided to you by your employer after it received the levy notice from the IRS.
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The IRS Wage Garnishment Process
An IRS wage garnishment starts with the IRS sending a levy notice — either Form 668-W(ACS) or Form 668-W(ICS) — to your employer along with IRS Publication 1494.
In this publication, the IRS provides tables to show the exact amount of an employee’s wages that must be left to the employee per pay period, i.e., the amount that the IRS cannot garnish.
As mentioned previously, this amount depends on your filing status and number of dependents.
Your employer will provide you with a Statement of Dependents and Filing Status to complete and return to them within three days — on this statement you indicate your filing status and number of dependents.
If you do not return this statement to your employer, the IRS will determine the amount of your wages exempt from levy as though you are married filing separately with no dependents.
And if you do not contact the IRS to deal with your debt, you can expect to see your wages garnished by them on either your next paycheck or the following one.
Unless you owe less to the IRS than the difference between your total net wages less your amount exempt from levy, you will likely only be left with your amount exempt from levy left in your paycheck.
Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income
Here’s are the tables found in IRS Publication 1494 showing the amount exempt from levy, by filing status.
Single Filers
| Paid Daily | Paid Weekly | Paid Biweekly | Paid Semimonthly | Paid Monthly | |
|---|---|---|---|---|---|
| 0 Dependents | $53.27 | $266.35 | $532.69 | $577.08 | $1,154.17 |
| 1 Dependent | $71.35 | $356.73 | $713.46 | $772.91 | $1,545.84 |
| 2 Dependents | $89.43 | $447.11 | $894.23 | $968.74 | $1,937.51 |
| 3 Dependents | $107.51 | $537.49 | $894.23 | $968.74 | $1,937.51 |
| 4 Dependents | $125.59 | $627.87 | $1,255.77 | $1,360.40 | $2,720.85 |
| 5 Dependents | $143.67 | $718.25 | $1,436.54 | $1,556.23 | $3,112.52 |
| More Than 5 Dependents | $53.27 + $18.08 Per Dependent | $266.35 + $90.38 Per Dependent | $532.69 + $180.77 Per Dependent | $577.08 + $195.83 Per Dependent | $1,154.17 + $391.67 Per Dependent |
For example, if you file single, are paid weekly, and have no dependents, you have $53.27 exempt from levy every weekly pay period.
Head of Household Filers
| Paid Daily | Paid Weekly | Paid Biweekly | Paid Semimonthly | Paid Monthly | |
|---|---|---|---|---|---|
| 0 Dependents | $80.00 | $400.00 | $800.00 | $866.67 | $1,733.33 |
| 1 Dependent | $98.08 | $490.38 | $980.77 | $1,062.50 | $2,125.00 |
| 2 Dependents | $116.16 | $580.76 | $1,161.54 | $1,258.33 | $2,516.67 |
| 3 Dependents | $134.24 | $671.14 | $1,342.31 | $1,454.16 | $2,908.34 |
| 4 Dependents | $152.32 | $761.52 | $1,523.08 | $1,649.99 | $3,300.01 |
| 5 Dependents | $170.40 | $851.90 | $1,703.85 | $1,845.82 | $3,691.68 |
| More Than 5 Dependents | $80.00 + $18.08 Per Dependent | $400.00 + $90.38 Per Dependent | $800.00 + $180.77 Per Dependent | $866.67 + $195.83 Per Dependent | $1,733.33 + $391.67 Per Dependent |
For example, if you file head of household, are paid biweekly, and have one dependent, you have $980.77 exempt from levy every biweekly pay period.
Married Filing Joint Filers (Including Qualifying Widow(er)s)
| Paid Daily | Paid Weekly | Paid Biweekly | Paid Semimonthly | Paid Monthly | |
|---|---|---|---|---|---|
| 0 Dependents | $106.54 | $532.69 | $1,065.38 | $1,154.17 | $2,308.33 |
| 1 Dependent | $124.62 | $623.07 | $1,246.15 | $1,350.00 | $2,700.00 |
| 2 Dependents | $142.70 | $713.45 | $1,426.92 | $1,545.83 | $3,091.67 |
| 3 Dependents | $160.78 | $803.83 | $1,607.69 | $1,741.66 | $3,483.34 |
| 4 Dependents | $178.86 | $894.21 | $1,788.46 | $1,937.49 | $3,875.01 |
| 5 Dependents | $196.94 | $984.59 | $1,969.23 | $2,133.32 | $4,266.68 |
| More Than 5 Dependents | $106.54 + $18.08 Per Dependent | $532.69 + $90.38 Per Dependent | $1,065.38 + $180.77 Per Dependent | $1,154.17 + $195.83 Per Dependent | $2,308.33 + $391.67 Per Dependent |
For example, if you file married filing jointly, are paid semimonthly, and have three dependents, you have $1,741.66 exempt from levy every semimonthly pay period.
Married Filing Separate Filers
| Paid Daily | Paid Weekly | Paid Biweekly | Paid Semimonthly | Paid Monthly | |
|---|---|---|---|---|---|
| 0 Dependents | $53.27 | $266.35 | $532.69 | $577.08 | $1,154.17 |
| 1 Dependent | $71.35 | $356.73 | $713.46 | $772.91 | $1,545.84 |
| 2 Dependents | $89.43 | $447.11 | $894.23 | $968.74 | $1,937.51 |
| 3 Dependents | $107.51 | $537.49 | $1,075.00 | $1,164.57 | $2,329.18 |
| 4 Dependents | $125.59 | $627.87 | $1,255.77 | $1,360.40 | $2,720.85 |
| 5 Dependents | $143.67 | $718.25 | $1,436.54 | $1,556.23 | $3,112.52 |
| More Than 5 Dependents | $53.27 + $18.08 Per Dependent | $266.35 + $90.38 Per Dependent | $532.69 + $180.77 Per Depende | $577.08 + $195.83 Per Dependent | $1,154.17 + $391.67 Per Dependent |
For example, if you file married filing separately, have no dependents, and are paid monthly, you have $1,154.17 exempt from levy every monthly pay period.
What To Do If the IRS Is Threatening to Garnish Your Wages
If the IRS is threatening to garnish your wages, you need to take action — fast!
You either need to reach out to them and work something out to deal with your tax debt or hire somebody like the licensed professionals we have here at Choice Tax Relief to do that for you.
This could mean:
- Working out an installment agreement with the IRS — possibly even a hardship-based installment agreement that will result in you paying less than you owe over time
- Getting you into currently not collectible (CNC) status
- Proving to the IRS that the wage garnishment would cause you undue hardship
But the bottom line is that this wage garnishment is not going to go away on its own; you either need to pick up the phone and discuss your situation with the IRS yourself — hopefully you are educated in IRS collections procedures if you go that route — or pay an expert to deal with this garnishment for you.
Author:
Logan Allec, CPA, Founder and Owner
Logan Allec has been serving taxpayers as a CPA for over 14 years. After leaving his role at a "Big 4" firm, he started Choice Tax Relief to help everyday Americans who have found themselves behind on their taxes. He also educates thousands of people daily about tax relief on his YouTube channel. In addition to his CPA license, Logan also has a Master's Degree in Taxation from the University of Southern California (USC). He lives with his wife and children in the Los Angeles area. Learn more about Logan here.
