Internal Revenue Bulletin:  2004-51 

December 20, 2004 

Notice 2004-81

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


Table of Contents

1. Table for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income (Forms 668-W(c), 668-W(c)(DO)) and 668-W(ICS) 2005
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 2005.
  (Amounts are for each pay period.)
Filing Status: Single
  Number of Exemptions Claimed on Statement
Pay Period 1 2 3 4 5 6 More than 6
Daily 31.54 43.85 56.15 68.46 80.77 93.08 19.23 plus 12.31 for each exemption
Weekly 157.69 219.23 280.77 342.31 403.85 465.38 96.15 plus 61.54 for each exemption
Biweekly 315.38 438.46 561.54 684.62 807.69 930.77 192.31 plus 123.08 for each exemption
Semi- monthly 341.67 475.00 608.33 741.67 875.00 1008.33 208.33 plus 133.33 for each exemption
Monthly 683.33 950.00 1216.67 1483.33 1750.00 2016.67 416.67 plus 266.67 for each exemption
Filing Status: Unmarried Head of Household
  Number of Exemptions Claimed on Statement
Pay Period 1 2 3 4 5 6 More than 6
Daily 40.38 52.69 65.00 77.31 89.62 101.92 28.08 plus 12.31 for each exemption
Weekly 201.92 263.46 325.00 386.54 448.08 509.62 140.39 plus 61.54 for each exemption
Biweekly 403.85 526.92 650.00 773.08 896.15 1019.23 280.77 plus 123.08 for each exemption
Semi- monthly 437.50 570.83 704.17 837.50 970.83 1104.17 304.17 plus 133.33 for each exemption
Monthly 875.00 1141.67 1408.33 1675.00 1941.67 2208.33 608.33 plus 266.67 for each exemption
Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s)
  Number of Exemptions Claimed on Statement
Pay Period 1 2 3 4 5 6 More than 6
Daily 50.77 63.08 75.38 87.69 100.00 112.31 38.46 plus 12.31 for each exemption
Weekly 253.85 315.38 376.92 438.46 500.00 561.54 192.31 plus 61.54 for each exemption
Biweekly 507.69 630.77 753.85 876.92 1000.00 1123.08 384.62 plus 123.08 for each exemption
Semi- monthly 550.00 683.33 816.67 950.00 1083.33 1216.67 416.67 plus 133.33 for each exemption
Monthly 1100.00 1366.67 1633.33 1900.00 2166.67 2433.33 833.33 plus 266.67 for each exemption
Filing Status: Married Filing Separate Return
  Number of Exemptions Claimed on Statement
Pay Period 1 2 3 4 5 6 More than 6
Daily 31.54 43.85 56.15 68.46 80.77 93.08 19.23 plus 12.31 for each exemption
Weekly 157.69 219.23 280.77 342.31 403.85 465.38 96.15 plus 61.54 for each exemption
Biweekly 315.38 438.46 561.54 684.62 807.69 930.77 192.31 plus 123.08 for each exemption
Semi- monthly 341.67 475.00 608.33 741.67 875.00 1008.33 208.33 plus 133.33 for each exemption
Monthly 683.33 950.00 1261.67 1483.33 1750.00 2016.67 416.67 plus 266.67 for each exemption

2. Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind
  Additional Exempt Amount
Filing Status * Daily Wkly Bi-Wkly Semi-Mo Monthly
Single or Head of Household 1 4.81 24.04 48.08 52.08 104.17
2 9.62 48.08 96.15 104.17 208.33
Any Other Filing Status 1 3.85 19.23 38.46 41.67 83.33
2 7.69 38.46 76.92 83.33 166.67
3 11.54 57.69 115.38 125.00 250.00
4 15.38 76.92 153.85 166.67 333.33
  * 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 $280.77 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, $304.81 is exempt from this levy ($280.77 plus $24.04).
3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $630.77 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, $707.69 is exempt from this levy ($630.77 plus $76.92).

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