If IRS has placed a 668W levy on your wages, call us for an immediate release of the levy.

Has IRS levied your entire paycheck?

IRS is not allowed to take all your money. That is the law. If your employers send your entire check to the IRS I would take issue.

There is an “Exempt Amount” that stays with the taxpayer.

Part of the individual taxpayer’s wages, salary, (including fees, bonuses, commissions and similar items) and other income, as well as retirement and benefit income, is exempt from levy.

The weekly exempt amount is:

The total of the taxpayer’s standard deduction and the amount deductible for exemptions on an income tax return for the year the levy is served.

Then, this total is divided by 52.

Income that is not paid weekly is prorated, so the same amount is exempt.

In addition, the amount the taxpayer needs to pay court ordered child support is exempt.

The support order can originate from a court or administrative process under the laws and procedures of a state, territory or possession.

If support is allowed, the same child can not be claimed as an exemption for figuring the exempt amount. See IRM 5.11.5.4 (2)a above.

If Then
The taxpayer has already shown proof of the required child support payment Write on the levy form, “Under section 6334 (a)(8) of the Internal Revenue Code, $ ____________________is exempt from this levy.”
The taxpayer shows proof of the child support after the levy is served Release enough of the levy so the support can be paid.

The taxpayer is not entitled to the support exemption unless the support is being paid.

Consider getting the taxpayer to have the child support payment withheld and sent directly to the person with custody.

Or, the taxpayer may make the child support payment through the Service, and the Service will forward the payment. When there is no open assignment, have the payments sent through Submission Processing. This may happen if the payments are being monitored in the campus.