Notice 2004-4
Notice 2004-4
Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income
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 2004.
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)) 2004 (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 | 30.58 | 42.50 | 54.42 | 66.35 | 78.27 | 90.19 | 18.65 plus 11.92 for each exemption |
| Weekly | 152.88 | 212.50 | 272.12 | 331.73 | 391.35 | 450.96 | 93.27 plus 59.62 for each exemption |
| Biweekly | 305.77 | 425.00 | 544.23 | 663.46 | 782.69 | 901.92 | 186.54 plus 119.23 for each exemption |
| Semimonthly | 331.25 | 460.42 | 589.58 | 718.75 | 847.92 | 977.08 | 202.08 plus 129.17 for each exemption |
| Monthly | 662.50 | 920.83 | 1179.17 | 1437.50 | 1695.83 | 1954.17 | 404.17 plus 258.33 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 | 39.42 | 51.35 | 63.27 | 75.19 | 87.12 | 99.04 | 27.50 plus 11.92 for each exemption |
| Weekly | 197.12 | 256.73 | 316.35 | 375.96 | 435.58 | 495.19 | 137.50 plus 59.62 for each exemption |
| Biweekly | 394.23 | 513.46 | 632.69 | 751.92 | 871.15 | 990.38 | 275.00 plus 119.23 for each exemption |
| Semimonthly | 427.08 | 566.25 | 685.42 | 814.58 | 943.75 | 1072.92 | 297.92 plus 129.17 for each exemption |
| Monthly | 854.17 | 1112.50 | 1370.83 | 1629.17 | 1887.50 | 2145.83 | 595.83 plus 258.33 for each exemption |
| Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s) | |||||||
|---|---|---|---|---|---|---|---|
| PayPeriod | Number of Exemptions Claimed on Statement | ||||||
| --- | --- | --- | --- | --- | --- | --- | --- |
| 1 | 2 | 3 | 4 | 5 | 6 | More Than 6 | |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Daily | 49.23 | 61.15 | 73.08 | 85.00 | 96.92 | 108.85 | 37.31 plus 11.92 for each exemption |
| Weekly | 246.15 | 305.77 | 365.38 | 425.00 | 484.62 | 544.23 | 186.54 plus 59.62 for each exemption |
| Biweekly | 492.31 | 611.54 | 730.77 | 850.00 | 969.23 | 1088.46 | 373.08 plus 119.23 for each exemption |
| Semimonthly | 533.33 | 662.50 | 791.67 | 920.83 | 1050.00 | 1179.17 | 404.17 plus 129.17 for each exemption |
| Monthly | 1066.67 | 1325.00 | 1583.33 | 1841.67 | 2100.00 | 2358.33 | 808.33 plus 258.33 for each exemption |
| Filing Status: Married Filing Separate Return | |||||||
|---|---|---|---|---|---|---|---|
| PayPeriod | Number of Exemptions Claimed on Statement | ||||||
| --- | --- | --- | --- | --- | --- | --- | --- |
| 1 | 2 | 3 | 4 | 5 | 6 | More Than 6 | |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Daily | 30.58 | 42.50 | 54.42 | 66.35 | 78.27 | 90.19 | 18.65 plus 11.92 for each exemption |
| Weekly | 152.88 | 212.50 | 272.12 | 331.73 | 391.35 | 450.96 | 93.27 plus 59.62 for each exemption |
| Biweekly | 305.77 | 425.00 | 544.23 | 663.46 | 782.69 | 901.92 | 186.54 plus 119.23 for each exemption |
| Semimonthly | 331.25 | 460.42 | 589.58 | 718.75 | 847.92 | 977.08 | 202.08 plus 129.17 for each exemption |
| Monthly | 662.50 | 920.83 | 1179.17 | 1437.50 | 1695.83 | 1954.17 | 404.17 plus 258.33 for each exemption |
| 2\. Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind |
|---|
| 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 | 4.629.23 | 23.0846.15 | 46.1592.31 | 50.00100.00 | 100.00200.00 |
| Any Other Filing Status | 1 2 3 4 | 3.65 7.31 10.96 14.62 | 18.27 36.54 54.81 73.08 | 36.54 73.08 109.62 146.15 | 39.58 79.17 118.75 158.33 | 79.17 158.33 237.50 316.67 |
| \*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 $272.12 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, $295.20 is exempt from this levy ($272.12 plus $23.08).
3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $611.54 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, $684.62 is exempt from this levy ($611.54 plus $73.08).