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))
25 1 2 3 4 5 6 More Than 6
25 1 2 3 4 5 6 More Than 6
Monthly
1 133.33
2 266.67
1 108.33
2 216.67
3 325.00
4 433.33
Publication 1494 (2018)
Daily
Weekly
443.75
887.50 1579.17 1925.00
616.67
1233.33
Semimonthly
Monthly
1141.67
84.62
2179.17
1089.58
1005.77
502.88
100.58
263.46
686.54
743.75
Additional Exempt Amount
Daily Weekly Biweekly Semi-monthly
* ADDITIONAL STANDARD DEDUCTION claimed on Parts 3,4, and 5 of levy.
12.31 61.54 123.08 133.33
61.54 66.67
Any Other
Filing Status
5.00 25.00 50.00
15.00 75.00
526.92
570.83
162.50
20.00 100.00 200.00 216.67
54.17
10.00
6.15
Department of Treasury -- Internal Revenue Service
Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s) Filing Status: Single
1
1833.33
916.67
846.15
423.08
52.69
150.00
www.irs.gov Catalog Number 11439T
100.00 108.33
2. Table for Figuring Additional Exempt Amount for Taxpayers
Single or Head of
Household
Filing Status *
50.00
30.77
2870.83
36.73 plus 15.96 for
each exemption
183.65 plus 79.81 for
each exemption
367.30 plus 159.62 for
each exemption
397.91 plus 172.92 for
each exemption
795.84 plus 345.83 for
each exemption
132.50
662.50
1325.00
1435.42
Examples
1487.50
6
116.54
582.69
1165.38
1262.50
2525.00
68.65
343.27
Pay
Period
Pay
Period
40.96
204.81
409.62
Filing Status: Married Filing Separate Return
34
72.88
364.42
Pay
Period
Pay
Period
2270.83
120.77
603.85
1207.69
1308.33
88.85
1
56.92
284.62
569.23 728.85
789.58
2616.67
34 6
104.81
524.04444.23
888.46
962.50
Number of Exemptions Claimed on Statement
Filing Status: Head of Household
Number of Exemptions Claimed on Statement
More Than 6
Daily
Weekly
Biweekly
25 plus 15.96 for
each exemption
Monthly
Daily
Weekly
Biweekly
Semimonthly
Monthly
Daily
Weekly
541.67 plus 345.83 for
each exemption
125 plus 79.81 for
each exemption
129.81
1457.69
1579.17
659.62
Biweekly
728.85
978.85
714.58
1048.08
Semimonthly
250 plus 159.62 for
each exemption
270.83 plus 172.92 for
each exemption
1048.08
1135.42
649.04
887.50 1060.42
Biweekly
Semimonthly
Number of Exemptions Claimed on Statement
Number of Exemptions Claimed on Statement
65.96 81.92 97.88 113.85
1233.33
1138.46
2466.67
819.23
Monthly
145.77
329.81 409.62 489.42 569.23
1298.08
1429.17 1775.00 2120.83
1135.42
50 plus 15.96 for
each exemption
250 plus 79.81 for
each exemption
500 plus 159.62 for
each exemption
541.67 plus 172.92 for
each exemption
1083.33 plus 345.83
for each exemption
2812.50 3158.33
1406.25
887.50
56.92
284.62
569.23
616.67
1233.33
40.96
204.81
409.62
443.75
1579.17
88.85
444.23
888.46
962.50
1925.00
72.88
364.42
728.85
789.58
These tables show the amount of take home pay that is exempt each pay period from a levy on wages, salary,
and other income.
1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer)
25 plus 15.96 for
each exemption
125 plus 79.81 for
each exemption
250 plus 159.62 for
each examption
270.83 plus 172.92 for
each exemption
2270.83
120.77
603.85
1207.69
for the taxpayer) has $819.23 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, and 5 of the levy. If so,
$919.23 is exempt from this levy ($819.23 plus $100).
has $364.42 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, $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
The tables below show the amount of an individual's income
(
take home pa
y)
that is exempt from a notice of lev
y
used to collect delinquent tax in 201
8
2018
at Least 65 Years Old and/or Blind
541.67 plus 345.83 for
each exemption
More Than 6
1308.33
2616.67
104.81
524.04
