Internal Revenue Bulletin:  2008-51 

December 22, 2008 

Notice 2008-114

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), 668-W(ICS)) 2009
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 2009.
(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 35.96 50.00 64.04 78.08 92.12 106.15 21.92 plus 14.04 for each exemption
Weekly 179.81 250.00 320.19 390.38 460.58 530.77 109.62 plus 70.19 for each exemption
Biweekly 359.62 500.00 640.38 780.77 921.15 1061.54 219.23 plus 140.38 for each exemption
Semi-monthly 389.58 541.67 693.75 845.83 997.92 1150.00 237.50 plus 152.08 for each exemption
Monthly 779.17 1083.33 1387.50 1691.67 1995.83 2300.00 475.00 plus 304.17 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 46.15 60.19 74.23 88.27 102.31 116.35 32.12 plus 14.04 for each exemption
Weekly 230.77 300.96 371.15 441.35 511.54 581.73 160.58 plus 70.19 for each exemption
Biweekly 461.54 601.92 742.31 882.69 1023.08 1163.46 321.15 plus 140.38 for each exemption
Semi-monthly 500.00 652.08 804.17 956.25 1108.33 1260.42 347.92 plus 152.08 for each exemption
Monthly 1000.00 1304.17 1608.33 1912.50 2216.67 2520.83 695.83 plus 304.17 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 57.88 71.92 85.96 100.00 114.04 128.08 43.85 plus 14.04 for each exemption
Weekly 289.42 359.62 429.81 500.00 570.19 640.38 219.23 plus 70.19 for each exemption
Biweekly 578.85 719.23 859.62 1000.00 1140.38 1280.77 438.46 plus 140.38 for each exemption
Semi-monthly 627.08 779.17 931.25 1083.33 1235.42 1387.50 475.00 plus 152.08 for each exemption
Monthly 1254.17 1558.33 1862.50 2166.67 2470.83 2775.00 950.00 plus 304.17 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 35.96 50.00 64.04 78.08 92.12 106.15 21.92 plus 14.04 for each exemption
Weekly 179.81 250.00 320.19 390.38 460.58 530.77 109.62 plus 70.19 for each exemption
Biweekly 359.62 500.00 640.38 780.77 921.15 1061.54 219.23 plus 140.38 for each exemption
Semi-monthly 389.58 541.67 693.75 845.83 997.92 1150.00 237.50 plus 152.08 for each exemption
Monthly 779.17 1083.33 1387.50 1691.67 1995.83 2300.00 475.00 plus 304.17 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 Weekly Biweekly Semimonthly Monthly
Single or Head of Household 1 2 5.38 10.77 26.92 53.85 53.85 107.69 58.33 116.67 116.67 233.33
Any Other Filing Status 1 2 3 4 4.23 8.46 12.6916.92 21.15 42.31 63.4684.62 42.31 84.62 126.92169.23 45.83 91.67 137.50183.33 91.67 183.33 275.00366.67
* 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 $320.19 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, $347.11 is exempt from this levy ($320.19 plus $26.92).
3. A taxpayer who is married, files jointly, is paid biweekly, and claims two exemptions (including one for the taxpayer) has $719.23 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, $803.85 is exempt from this levy ($719.23 plus $84.62).

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