Notice 2008-114
Notice 2008-114
Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income
| 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 |
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| 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 |
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| 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. |
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| Examples |
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| 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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