Internal Revenue Bulletin:  2006-49 

December 4, 2006 

Notice 2006-106

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) and 668-W(c)(DO)) 2007
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 2007.
(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 33.65 46.73 59.81 72.88 85.96 99.04 20.58 plus 13.08 for each exemption
Weekly 168.27 233.65 299.04 364.42 429.81 495.19 102.89 plus 65.39 for each exemption
Biweekly 336.54 467.31 598.08 728.85 859.62 990.38 205.77 plus 130.77 for each exemption
Semi-monthly 364.58 506.25 647.92 789.58 931.25 1072.92 222.92 plus 141.67 for each exemption
Monthly 729.17 1012.50 1295.83 1579.17 1862.50 2145.83 445.83 plus 283.33 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 43.27 56.35 69.42 82.50 95.58 108.65 30.19 plus 13.08 for each exemption
Weekly 216.35 281.73 347.12 412.50 477.88 543.27 150.96 plus 65.39 for each exemption
Biweekly 432.69 563.46 694.23 825.00 955.77 1086.54 301.92 plus 130.77 for each exemption
Semi-monthly 468.75 610.42 752.08 893.75 1035.42 1177.08 327.08 plus 141.67 for each exemption
Monthly 937.50 1220.83 1504.17 1787.50 2070.83 2354.17 654.17 plus 283.33 for each exemption
Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s)
Pay Period Number of Exemptions Claimed on Statement
1 2 3 4 5 6 More Than 6
Daily 54.23 67.31 80.38 93.46 106.54 119.62 41.15 plus 13.08 for each exemption
Weekly 271.15 336.54 401.92 467.31 532.69 598.08 205.77 plus 65.39 for each exemption
Biweekly 542.31 673.08 803.85 934.62 1065.38 1196.15 411.54 plus 130.77 for each exemption
Semi-monthly 587.50 729.17 870.83 1012.50 1154.17 1295.83 445.83 plus 141.67 for each exemption
Monthly 1175.00 1458.33 1741.67 2025.00 2308.33 2591.67 891.67 plus 283.33 for each exemption
Filing Status: Married Filing Separate Return
Pay Period Number of Exemptions Claimed on Statement
1 2 3 4 5 6 More Than 6
Daily 33.65 46.73 59.81 72.88 85.96 99.04 20.58 plus 13.08 for each exemption
Weekly 168.27 233.65 299.04 364.42 429.81 495.19 102.89 plus 65.39 for each exemption
Biweekly 336.54 467.31 598.08 728.85 859.62 990.38 205.77 plus 130.77 for each exemption
Semi-monthly 364.58 506.25 647.92 789.58 931.25 1072.92 222.92 plus 141.67 for each exemption
Monthly 729.17 1012.50 1295.83 1579.17 1862.50 2145.83 445.83 plus 283.33 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 2 5.00 10.00 25.00 50.00 50.00 100.00 54.17 108.33 108.33 216.67
Any Other Filing Status 1 2 3 4 4.04 8.08 12.12 16.15 20.19 40.38 60.58 80.77 40.38 80.77 121.15 161.54 43.75 87.50 131.25 175.00 87.50 175.00 262.50 350.00
* 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 $299.04 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, $324.04 is exempt from this levy ($299.04 plus $25.00).
3. A taxpayer who is married, files jointly, is paid biweekly, and claims two exemptions (including one for the taxpayer) has $673.08 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, $753.85 is exempt from this levy ($673.08 plus $80.77).

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