Internal Revenue Bulletin:  2004-2 

January 12, 2004 

Notice 2004-4

Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income


Table of Contents

Publication 1494, shown below, provides tables that show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2004.

1. Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(c), 668-W(c)(DO) & 668-W(ICS)) 2004 (Amounts are for each pay period.)

  Filing Status: Single
Pay Period Number of Exemptions Claimed on Statement
1 2 3 4 5 6 More Than 6
Daily 30.58 42.50 54.42 66.35 78.27 90.19 18.65 plus 11.92 for each exemption
Weekly 152.88 212.50 272.12 331.73 391.35 450.96 93.27 plus 59.62 for each exemption
Biweekly 305.77 425.00 544.23 663.46 782.69 901.92 186.54 plus 119.23 for each exemption
Semimonthly 331.25 460.42 589.58 718.75 847.92 977.08 202.08 plus 129.17 for each exemption
Monthly 662.50 920.83 1179.17 1437.50 1695.83 1954.17 404.17 plus 258.33 for each exemption
  Filing Status: Unmarried Head of Household
Pay Period Number of Exemptions Claimed on Statement
1 2 3 4 5 6 More Than 6
Daily 39.42 51.35 63.27 75.19 87.12 99.04 27.50 plus 11.92 for each exemption
Weekly 197.12 256.73 316.35 375.96 435.58 495.19 137.50 plus 59.62 for each exemption
Biweekly 394.23 513.46 632.69 751.92 871.15 990.38 275.00 plus 119.23 for each exemption
Semimonthly 427.08 566.25 685.42 814.58 943.75 1072.92 297.92 plus 129.17 for each exemption
Monthly 854.17 1112.50 1370.83 1629.17 1887.50 2145.83 595.83 plus 258.33 for each exemption
  Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s)
PayPeriod Number of Exemptions Claimed on Statement
1 2 3 4 5 6 More Than 6
Daily 49.23 61.15 73.08 85.00 96.92 108.85 37.31 plus 11.92 for each exemption
Weekly 246.15 305.77 365.38 425.00 484.62 544.23 186.54 plus 59.62 for each exemption
Biweekly 492.31 611.54 730.77 850.00 969.23 1088.46 373.08 plus 119.23 for each exemption
Semimonthly 533.33 662.50 791.67 920.83 1050.00 1179.17 404.17 plus 129.17 for each exemption
Monthly 1066.67 1325.00 1583.33 1841.67 2100.00 2358.33 808.33 plus 258.33 for each exemption
  Filing Status: Married Filing Separate Return
PayPeriod Number of Exemptions Claimed on Statement
1 2 3 4 5 6 More Than 6
Daily 30.58 42.50 54.42 66.35 78.27 90.19 18.65 plus 11.92 for each exemption
Weekly 152.88 212.50 272.12 331.73 391.35 450.96 93.27 plus 59.62 for each exemption
Biweekly 305.77 425.00 544.23 663.46 782.69 901.92 186.54 plus 119.23 for each exemption
Semimonthly 331.25 460.42 589.58 718.75 847.92 977.08 202.08 plus 129.17 for each exemption
Monthly 662.50 920.83 1179.17 1437.50 1695.83 1954.17 404.17 plus 258.33 for each exemption

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

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

Additional Exempt Amount
Filing Status * Daily Weekly Biweekly Semimonthly Monthly
Single or Head of Household 1 2 4.629.23 23.0846.15 46.1592.31 50.00100.00 100.00200.00
Any Other Filing Status 1 2 3 4 3.65 7.31 10.96 14.62 18.27 36.54 54.81 73.08 36.54 73.08 109.62 146.15 39.58 79.17 118.75 158.33 79.17 158.33 237.50 316.67

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

Examples

These tables show the amount exempt from a levy on wages, salary, and other income. For example:

1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer) has $272.12 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, $295.20 is exempt from this levy ($272.12 plus $23.08).

3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $611.54 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, & 5 of the levy. Then, $684.62 is exempt from this levy ($611.54 plus $73.08).


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