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Publication 1494 (Rev. 1-2024)
www.irs.gov
Catalog Number 11439T
Department of Treasury -- Internal Revenue Service

Tables for Figuring Amount Exempt 
from Levy on Wages, Salary, 
and Other Income (Forms 668-W)

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 2024
For all Filing Status tables, Number of Dependents Claimed on Statement applies to columns labeled 0-More Than 5.
Filing Status: Single

Pay Period; 0; 1; 2; 3; 4; 5; More Than 5
Daily; 56.15; 75.38; 94.61; 113.84; 133.07; 152.30; 56.15 plus 19.23 for each dependent
Weekly; 280.77; 376.92; 473.07; 569.22; 665.37; 761.52; 280.77 plus 96.15 for each dependent
Biweekly; 561.54; 753.85; 946.16; 1138.47; 1330.78; 1523.09; 561.54 plus 192.31 for each dependent
Semimonthly; 608.33; 816.66; 1024.99; 1233.32; 1441.65; 1649.98; 608.33 plus 208.33 for each dependent
Monthly; 1216.67; 1633.34; 2050.01; 2466.68; 2883.35; 3300.02; 1216.67 plus 416.67 for each dependent

Filing Status: Head 
of Household

Pay Period; 0; 1; 2; 3; 4; 5; More Than 5
Daily; 84.23; 103.46; 122.69; 141.92; 161.15; 180.38; 84.23 plus 19.23 for each dependent
Weekly; 421.15; 517.30; 613.45; 709.60; 805.75; 901.90; 421.15 plus 96.15 for each dependent
Biweekly; 842.31; 1034.62; 1226.93; 1419.24; 1611.55; 1803.86; 842.31 plus 192.31 for each dependent
Semimonthly; 912.50; 1120.83; 1329.16; 1537.49; 1745.82; 1954.15; 912.50 plus 208.33 for each dependent
Monthly; 1825.00; 2241.67; 2658.34; 3075.01; 3491.68; 3908.35; 1825.00 plus 416.67 for each dependent

Filing Status: Married 
Filing Joint Return 
(and Qualifying Widow(er)s)

Pay Period; 0; 1; 2; 3; 4; 5; More Than 5
Daily; 112.31; 131.54; 150.77; 170.00; 189.23; 208.46; 112.31 plus 19.23 for each dependent
Weekly; 561.54; 657.69; 753.84; 849.99; 946.14; 1042.29; 561.54 plus 96.15 for each dependent
Biweekly; 1123.08; 1315.39; 1507.70; 1700.01; 1892.32; 2084.63; 1123.08 plus 192.31 for each dependent
Semimonthly; 1216.67; 1425.00; 1633.33; 1841.66; 2049.99; 2258.32; 1216.67 plus 208.33 for each dependent
Monthly; 2433.33; 2850.00; 3266.67; 3683.34; 4100.01; 4516.68; 2433.33 plus 416.67 for each dependent

Filing Status: Married 
Filing Separate Return

Pay Period; 0; 1; 2; 3; 4; 5; More Than 5
Daily; 56.15; 75.38; 94.61; 113.84; 133.07; 152.30; 56.15 plus 19.23 for each dependent
Weekly; 280.77; 376.92; 473.07; 569.22; 665.37; 761.52; 280.77 plus 96.15 for each dependent
Biweekly; 561.54; 753.85; 946.16; 1138.47; 1330.78; 1523.09; 561.54 plus 192.31 for each dependent
Semimonthly; 608.33; 816.66; 1024.99; 1233.32; 1441.65; 1649.98; 608.33 plus 208.33 for each dependent
Monthly; 1216.67; 1633.34; 2050.01; 2466.68; 2883.35; 3300.02; 1216.67 plus 416.67 for each dependent

2. Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind

Additional Exempt Amount

Additional Exempt Amount applies to Daily-Monthly.

Filing Status; *; Daily; Weekly; Biweekly; Semi-monthly; Monthly
Single or Head of Household; 1; 7.50; 37.50; 75.00; 81.25; 162.50
Single or Head of Household; 2; 15.00; 75.00; 150.00; 162.50; 325.00
Any Other Filing Status; 1; 5.96; 29.81; 59.62; 64.58; 129.17
Any Other Filing Status; 2; 11.92; 59.62; 119.23; 129.17; 258.33
Any Other Filing Status; 3; 17.88; 89.42; 178.85; 193.75; 387.50
Any Other Filing Status; 4; 23.85; 119.23; 238.46; 258.33; 516.67

* ADDITIONAL STANDARD DEDUCTION claimed on Parts 3,4, and 5 of levy.

Examples

These tables show the amount of take home pay that isexempt each pay period from a levy on wages, salary, and other income.

1. A single taxpayer who is paid weekly and claims three dependents has $569.22 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, $606.72 is exempt from this levy ($569.22 plus $37.50).
3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two dependents has $1,507.70 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, $1,626.93 is exempt from this levy ($1,507.70 plus $119.23).
