Social Security and Retirement Levies
Rates and standards last checked against IRS.gov: November 6, 2026
The IRS can take part of some federal benefits and pensions to pay back taxes, and it can levy retirement accounts. This guide explains how much it can take, what's protected, and how to stop it.
Quick answer
Can the IRS take my Social Security or retirement for back taxes?
Yes. The IRS can levy up to 15% of certain Social Security benefits and federal or military retirement payments each month, and it can levy 401(k)s and IRAs. SSI is exempt.
Who this applies to: Anyone with unpaid federal tax who receives Social Security, a federal or military pension, Railroad Retirement benefits, or has retirement savings.
What can change this answer
- The IRS usually sends a final notice (CP90 or CP297) and waits 30 days.
- The levy repeats every payment until the debt is paid or arrangements are made.
- Supplemental Security Income (SSI) can't be levied.
Recommended next step
Call the IRS at the number on your notice and ask about a payment plan or hardship status.
Reviewed by Joseph Lancaster, 13+ years in tax resolution.
Key facts
| Item | Fact | Source |
|---|---|---|
| How much of a federal payment is levied | Up to 15%, or the exact amount owed if less | IRS: Federal Payment Levy Program |
| Payments that can be levied | Certain Social Security benefits, federal and military retirement, Railroad Retirement benefits | IRS: Federal Payment Levy Program |
| Warning before the levy | Final notice (CP90 or CP297), then 30 days to respond | IRS: Federal Payment Levy Program |
| Supplemental Security Income (SSI) | Exempt from levy | IRC § 6334 |
| Retirement accounts (401(k), IRA) | Can be levied | IRS: What is a levy? |
| Who to call | IRS at 800-829-7650 or 800-829-3903, not SSA | IRS: Federal Payment Levy Program |
Compiled November 10, 2026 from the linked primary sources.
Which federal payments can the IRS levy?
Under the Federal Payment Levy Program, the IRS sends its list of overdue accounts to Treasury, which matches them against federal payments you're due. These payments can be levied:
- Certain Social Security benefits
- Federal employee retirement annuities
- Military retirement
- Railroad Retirement Board benefits
- Some federal salaries and federal contractor payments
The levy is continuous
What benefits are protected?
Supplemental Security Income (SSI) is exempt from IRS levy under section 6334 of the tax code. Federal payments are also kept out of the program while you're in bankruptcy, after you apply for innocent or injured spouse relief, once you've made other arrangements to pay, or if the IRS finds you're in hardship.
Can the IRS take my 401(k) or IRA?
Yes. The IRS lists retirement accounts among the property it can levy. A levy on retirement savings usually comes later in the collection process, after notices and other steps, but it is allowed.
If you're thinking of cashing out a retirement account yourself to pay the IRS, remember that the withdrawal is usually taxable income. Ask about a payment plan first.
How do I stop or release the levy?
- Respond to the final notice: within 30 days you can request a Collection Due Process hearing on Form 12153.
- Make an arrangement: an installment agreement or an Offer in Compromise.
- Show hardship: if your benefits only cover basic living costs, ask about Currently Not Collectible status.
Call the IRS, not Social Security
If you got a levy notice about your benefits
The levy keeps going every month until the debt is paid or you make other arrangements, so act on the final notice.
- Find the final notice (CP90 or CP297) and note the date. You have 30 days from it.
- Request a Collection Due Process hearing on Form 12153 within those 30 days if you disagree.
- Call the IRS at the number on the notice. Social Security can't stop an IRS levy.
- Ask about a payment plan, an Offer in Compromise, or hardship status if you can't pay.
- If your benefits are your only income, give the IRS your monthly expenses to show hardship.
- If you receive SSI, tell the IRS. SSI is exempt from levy.
Frequently asked questions
Can the IRS take my Social Security for back taxes?
Yes, for certain Social Security benefits. Through the Federal Payment Levy Program, the IRS can take up to 15% of each payment, or the exact amount you owe if that's less. It keeps going every month until the debt is paid or you make other arrangements.
Can the IRS take SSI?
No. Supplemental Security Income is exempt from IRS levy under the tax code. If an SSI payment is levied, contact the IRS right away.
Will I get a warning first?
Usually. When the IRS matches your debt to a federal payment, it sends a final notice (CP90 or CP297) if you haven't already had one. It waits 30 days from that notice before sending the levy to Treasury.
Can the IRS take my 401(k) or IRA?
Yes. Retirement accounts are property the IRS can levy. In practice the IRS treats retirement savings as a later step, but it's legally allowed.
Should I call Social Security to stop it?
No. The IRS tells taxpayers not to contact the Social Security Administration, Treasury's Bureau of the Fiscal Service or OPM. Only the IRS can release the levy. Call 800-829-7650 or 800-829-3903.
What stops a benefits levy?
Paying the balance, setting up a payment plan or an accepted Offer in Compromise, or showing the IRS you're in financial hardship. Payments are also excluded while you're in bankruptcy or have applied for innocent or injured spouse relief.
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