Tax Relief AnswersIRS Wage Garnishment: How Much They Take and How It Ends
The short answer
An IRS wage levy (the IRS term for wage garnishment) lets your employer keep only an exempt amount of each paycheck and send the rest to the IRS, every pay period, until the balance is paid, you make another arrangement, or the IRS releases the levy. For 2026 the exempt amount for a single person with no dependents paid weekly is $309.62, according to the table in Publication 1494; everything above that goes to the IRS. The levy cannot start until the IRS has sent a final notice (LT11 or Letter 1058) and 30 days have passed, under 26 U.S.C. 6330.
How much the IRS can take
Unlike a private creditor, the IRS does not take a percentage of your pay. It leaves you a fixed exempt amount based on your filing status and number of dependents, and takes the rest. The IRS mails Publication 1494 to your employer with the levy (Form 668-W). Your employer gives you a Statement of Dependents and Filing Status to fill out and return within three days. If you do not return it, the IRS says your exempt amount is figured as if you were married filing separately with zero dependents, which is the lowest row in the table. The figures below are from Publication 1494 (Rev. 12-2025) for levies in 2026, with no dependents; each dependent adds the amount in the last column.
| Pay period | Single or married filing separately | Married filing jointly | Head of household | Added per dependent |
|---|---|---|---|---|
| Weekly | $309.62 | $619.23 | $464.42 | $101.92 |
| Biweekly | $619.23 | $1,238.46 | $928.85 | $203.85 |
| Monthly | $1,341.67 | $2,683.33 | $2,012.50 | $441.67 |
The IRS wage levy page adds two details most people miss: a bonus paid separately from regular wages goes entirely to the IRS, and if you have income from a second source, the IRS can apply your exemption to that source and levy 100% of the pay from one employer. See the IRS page on wage levies.
The notices that come first
A wage levy is the last step in a sequence, not the first. The IRS sends a bill (CP14), reminders (CP501 and CP503), then CP504, which announces intent to levy your state tax refund. None of those allows a wage levy. The final notice is LT11 or Letter 1058, titled "Final Notice of Intent to Levy and Notice of Your Right to a Hearing." Under 26 U.S.C. 6330 that notice must arrive not less than 30 days before the first levy, and you may request a Collection Due Process hearing during that 30-day period using Form 12153. While a timely requested hearing is pending, the levy is suspended.
Steps
- Find the most recent notice. If it is LT11 or Letter 1058 and the date is less than 30 days old, mail Form 12153 now to request a hearing. The levy cannot proceed while the hearing is pending.
- If the levy has already started, fill out the Statement of Dependents and Filing Status from your employer within three days so the exempt amount matches your real household.
- Call the number on your copy of Form 668-W and ask for a release. The IRS states it must release a levy when you enter a payment plan whose terms do not allow the levy to continue, when the levy creates an economic hardship (you cannot meet basic living expenses), when the balance is paid, or when the collection period ended before the levy. See the IRS page on getting a levy released.
- Set up the IRS's own payment plan online if you owe $50,000 or less and all returns are filed. A payment plan is the most common reason a wage levy is released.
- If you cannot pay anything, ask for Currently Not Collectible status. The IRS can release a levy for immediate economic hardship.
- If the release is denied, you may appeal before or after the levy is placed, per Publication 1660.
What a release does not do
A release stops the paycheck deductions. It does not cancel the balance, and the IRS states a levy can be issued again if you do not arrange to resolve the debt. Penalties and interest keep adding until the balance is paid in full. A release also does not return money already sent to the IRS, although you may file a claim to have levied proceeds returned in limited cases.
If a company contacts you about a wage levy, know that it can do nothing you cannot do yourself: the release request, the payment plan and the hearing request are all free. A licensed professional (enrolled agent, CPA or attorney) can represent you in a hearing; a Low Income Taxpayer Clinic does the same at no charge if your income qualifies.
FAQ
How much of my paycheck can the IRS take?
Everything above the exempt amount in Publication 1494 for your filing status and dependents. For 2026, a single person with no dependents paid weekly keeps $309.62 and the IRS takes the rest.
Does the IRS have to warn me before garnishing wages?
Yes. The IRS must send a final notice of intent to levy (LT11 or Letter 1058) at least 30 days before the first levy, under 26 U.S.C. 6330, and you can request a hearing in those 30 days.
Does an IRS wage levy end on its own?
No. It continues each pay period until the balance is paid, you make another arrangement such as a payment plan, or the IRS releases it.
Can my employer fire me for an IRS levy?
This site covers only the IRS rules. Protections against being fired for a garnishment come from federal and state labor law, which the IRS pages do not address; ask a Low Income Taxpayer Clinic or a licensed professional.
Will a payment plan stop the levy?
The IRS states it must release a levy when you enter an installment agreement whose terms do not allow the levy to continue, so in most cases yes, once the plan is approved.