1. Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS) and 668-W(ICS))
The tables below show the amount of an individual's income (take home pay) that is exempt from a notice of levy used to collect delinquent tax in 2023.
2023
Filing Status: Single Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s)
Pay Number of Dependents Claimed on Statement Pay Number of Dependents Claimed on Statement
Period 0 1 2 3 4 5 More Than 5 Period 0 1 2 3 4 5 More Than 5
53.27 plus 18.08 for 106.54 plus 18.08 for
Daily 53.27 71.35 89.43 107.51 125.59 143.67 Daily 106.54 124.62 142.70 160.78 178.86 196.94
each dependent each dependent
266.35 plus 90.38 for 532.69 plus 90.38 for
Weekly 266.35 356.73 447.11 537.49 627.87 718.25 Weekly 532.69 623.07 713.45 803.83 894.21 984.59
each dependent each dependent
532.69 plus 180.77 for 1065.38 plus 180.77
Biweekly 532.69 713.46 894.23 1075.00 1255.77 1436.54 Biweekly 1065.38 1246.15 1426.92 1607.69 1788.46 1969.23
each dependent for each dependent
577.08 plus 195.83 for 1154.17 plus 195.83
Semimonthly 577.08 772.91 968.74 1164.57 1360.40 1556.23 Semimonthly 1154.17 1350.00 1545.83 1741.66 1937.49 2133.32
each dependent for each dependent
1154.17 plus 391.67 for 2308.33 plus 391.67
Monthly 1154.17 1545.84 1937.51 2329.18 2720.85 3112.52 Monthly 2308.33 2700.00 3091.67 3483.34 3875.01 4266.68
each dependent for each dependent
Filing Status: Head of Household Filing Status: Married Filing Separate Return
Pay Number of Dependents Claimed on Statement Pay Number of Dependents Claimed on Statement
Period 0 1 2 3 4 5 More Than 5 Period 0 1 2 3 4 5 More Than 5
80.00 plus 18.08 for 53.27 plus 18.08 for
Daily 80.00 98.08 116.16 134.24 152.32 170.40 Daily 53.27 71.35 89.43 107.51 125.59 143.67
each dependent each dependent
400.00 plus 90.38 for 266.35 plus 90.38 for
Weekly 400.00 490.38 580.76 671.14 761.52 851.90 Weekly 266.35 356.73 447.11 537.49 627.87 718.25
each dependent each dependent
800.00 plus 180.77 for 532.69 plus 180.77 for
Biweekly 800.00 980.77 1161.54 1342.31 1523.08 1703.85 Biweekly 532.69 713.46 894.23 1075.00 1255.77 1436.54
each dependent each dependent
866.67 plus 195.83 for 577.08 plus 195.83 for
Semimonthly 866.67 1062.50 1258.33 1454.16 1649.99 1845.82 Semimonthly 577.08 772.91 968.74 1164.57 1360.40 1556.23
each dependent each dependent
1733.33 plus 391.67 for 1154.17 plus 391.67
Monthly 1733.33 2125.00 2516.67 2908.34 3300.01 3691.68 Monthly 1154.17 1545.84 1937.51 2329.18 2720.85 3112.52
each dependent for each dependent
2. Table for Figuring Additional Exempt Amount for Taxpayers
Examples
at Least 65 Years Old and/or Blind
These tables show the amount of take home pay that is exempt each pay period from a levy on wages,
Additional Exempt Amount salary, and other income.
Filing Status *
Daily Weekly Biweekly Semi-monthly Monthly 1. A single taxpayer who is paid weekly and claims three dependents has $537.49 exempt from levy.
Single or Head of 1 7.12 35.58 71.15 77.08 154.17 2. If the taxpayer in number 1 is over 65 and writes 1 in the ADDITIONAL STANDARD DEDUCTION
Household
2 14.23 71.15 142.31 154.17 308.33 space on Parts 3, 4, & 5 of the levy, $573.07 is exempt from this levy ($537.49 plus $35.58).
1 5.77 28.85 57.69 62.50 125.00 3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two dependents has $1,426.92
Any Other 2 11.54 57.69 115.38 125.00 250.00 exempt from levy.
Filing Status 3 17.31 86.54 173.08 187.50 375.00 4. if the taxpayer in number 3 is over 65 and has a spouse who is blind, this taxpayer should write
4 23.08 115.38 230.77 250.00 500.00 2 in the ADDITIONAL STANDARD DEDUCTION space on Parts 3,4, and 5 of the levy. If so,
* ADDITIONAL STANDARD DEDUCTION claimed on Parts 3,4, and 5 of levy. $1,542.30 is exempt from this levy ($1,426.92 plus $115.38).
Publication 1494 (2023) www.irs.gov Catalog Number 11439T Department of Treasury -- Internal Revenue Service