Publication 1494 (rev. 2018) ER 1383 P1494
User Manual: ER 1383
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1. Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS)) 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 2018 Filing Status: Single 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 Daily 40.96 56.92 72.88 88.85 104.81 120.77 25 plus 15.96 for each exemption Weekly 204.81 284.62 364.42 444.23 524.04 603.85 125 plus 79.81 for each exemption Biweekly 409.62 569.23 728.85 888.46 1048.08 1207.69 250 plus 159.62 for each exemption Semimonthly 443.75 616.67 789.58 962.50 1135.42 1308.33 Monthly 887.50 1233.33 1579.17 1925.00 2270.83 2616.67 More Than 6 Pay Period Number of Exemptions Claimed on Statement 1 2 3 4 5 6 Daily 65.96 81.92 97.88 113.85 129.81 145.77 50 plus 15.96 for each exemption Weekly 329.81 409.62 489.42 569.23 649.04 728.85 250 plus 79.81 for each exemption Biweekly 659.62 819.23 978.85 1138.46 1298.08 1457.69 500 plus 159.62 for each exemption 270.83 plus 172.92 for Semimonthly each exemption 714.58 887.50 1060.42 1233.33 1406.25 1579.17 541.67 plus 172.92 for each exemption 541.67 plus 345.83 for each exemption 1429.17 1775.00 2120.83 2466.67 2812.50 3158.33 1083.33 plus 345.83 for each exemption Monthly Filing Status: Head of Household 1 2 3 4 5 6 52.69 68.65 84.62 100.58 116.54 132.50 36.73 plus 15.96 for each exemption Weekly 263.46 343.27 423.08 502.88 582.69 662.50 Biweekly 526.92 686.54 846.15 1005.77 1165.38 Semimonthly 570.83 743.75 916.67 Monthly 1141.67 1487.50 1833.33 Daily More Than 6 Filing Status: Married Filing Separate Return Number of Exemptions Claimed on Statement Pay Period 2018 More Than 6 Pay Period Number of Exemptions Claimed on Statement 1 2 3 4 5 6 Daily 40.96 56.92 72.88 88.85 104.81 120.77 25 plus 15.96 for each exemption 183.65 plus 79.81 for each exemption Weekly 204.81 284.62 364.42 444.23 524.04 603.85 125 plus 79.81 for each exemption 1325.00 367.30 plus 159.62 for each exemption Biweekly 409.62 569.23 728.85 888.46 1048.08 1207.69 250 plus 159.62 for each examption 1089.58 1262.50 1435.42 397.91 plus 172.92 for each exemption Semimonthly 443.75 616.67 789.58 962.50 1135.42 1308.33 270.83 plus 172.92 for each exemption 2179.17 2525.00 2870.83 795.84 plus 345.83 for each exemption Monthly 887.50 1233.33 1579.17 1925.00 2270.83 2616.67 541.67 plus 345.83 for each exemption 2. Table for Figuring Additional Exempt Amount for Taxpayers More Than 6 Examples at Least 65 Years Old and/or Blind These tables show the amount of take home pay that is exempt each pay period from a levy on wages, salary, and other income. Filing Status * Single or Head of Household Any Other Filing Status 1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer) Additional Exempt Amount has $364.42 exempt from levy. Daily Weekly Biweekly Semi-monthly Monthly 1 6.15 30.77 61.54 66.67 133.33 2 12.31 61.54 123.08 133.33 266.67 1 5.00 25.00 50.00 54.17 108.33 2 10.00 50.00 100.00 108.33 216.67 3 15.00 75.00 150.00 162.50 325.00 4. if the taxpayer in number 3 is over 65 and has a spouse who is blind, this taxpayer should write 4 20.00 100.00 200.00 216.67 433.33 2 in the ADDITIONAL STANDARD DEDUCTION space on Parts 3,4, and 5 of the levy. If so, www.irs.gov space on Parts 3, 4, & 5 of the levy, $395.19 is exempt from this levy ($364.42 plus $30.77). 3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $819.23 exempt from levy. $919.23 is exempt from this levy ($819.23 plus $100). * ADDITIONAL STANDARD DEDUCTION claimed on Parts 3,4, and 5 of levy. Publication 1494 (2018) 2. If the taxpayer in number 1 is over 65 and writes 1 in the ADDITIONAL STANDARD DEDUCTION Catalog Number 11439T Department of Treasury -- Internal Revenue Service
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