IRS Wage Garnishment
Rates and standards last checked against IRS.gov: November 6, 2026
The IRS calls it a wage levy. It takes part of every paycheck until it is released. This guide explains how much you keep, the form you have 3 days to return, and the ways to get the levy lifted.
Quick answer
How do I stop an IRS wage garnishment?
Ask the IRS to release the levy. It must release it in the cases set out in IRC § 6343, including when you set up an installment agreement or when the levy leaves you unable to pay basic living expenses. Until then, return the exemption statement within 3 days so your employer withholds only what is above your exempt amount.
Who this applies to: Taxpayers whose employer has received an IRS Notice of Levy on Wages (Form 668-W).
What can change this answer
- The levy continues on every paycheck until the IRS releases it or the debt is paid.
- If you don't return the exemption statement within 3 days, your exempt amount is figured as married filing separately with no dependents.
- The 25% cap on most garnishments does not apply to federal tax debts.
Recommended next step
Return the exemption statement to your employer, then call the number on the levy notice to ask for a release.
Reviewed by Joseph Lancaster, 13+ years in tax resolution.
Key facts
| Item | Fact | Source |
|---|---|---|
| How long it lasts | Continuous until released or the debt is paid | IRC § 6331 |
| Required notice first | Final Notice of Intent to Levy, at least 30 days before | IRC § 6330 |
| Amount you keep | Exempt amount based on filing status and dependents | IRS Publication 1494 |
| Exemption statement deadline | 3 days after your employer gives you the levy forms | IRS Publication 1494 |
| 25% federal garnishment cap | Does not apply to federal tax debts | 15 U.S.C. § 1673 |
| When the IRS must release | Payment plan, economic hardship, debt paid, and other listed cases | IRC § 6343 |
Compiled November 10, 2026 from the linked primary sources.
What is an IRS wage garnishment?
An IRS wage garnishment is a levy on your wages. The IRS sends your employer a Notice of Levy on Wages, Salary, and Other Income (Form 668-W). From then on, your employer sends the IRS everything you earn above an exempt amount, every pay period. Unlike most levies, which take property once, a wage levy is continuous: it stays in place until the IRS releases it.
Before it can levy, the IRS must send a Final Notice of Intent to Levy (usually Letter 1058 or LT11) at least 30 days in advance. If you still have time on that notice, a timely Collection Due Process request with Form 12153 generally prevents the levy while the hearing is pending.
Wage levies are continuous
Source: IRC § 6331(e)
How much of my paycheck can the IRS take?
The IRS takes everything above your exempt amount. The exempt amount is based on your filing status, the number of dependents you claim and how often you are paid. The IRS publishes the amounts each year in Publication 1494. You can see the 2026 exempt amounts in our levy guide.
This is different from most other garnishments. Federal law limits most wage garnishments to 25% of disposable earnings, but that limit does not apply to federal tax debts. An IRS wage levy can take much more than 25% of a paycheck.
The 25% garnishment limit does not apply
Source: 15 U.S.C. § 1673(b)
What do I do in the first 3 days?
Your employer must give you copies of the levy forms. They include a Statement of Exemptions and Filing Status. Fill it in and give it back to your employer within 3 days. If you don't, your exempt amount is figured as if you were married filing separately with no dependents, which is usually the lowest amount.
- List your filing status: use the status you file under, such as single, head of household or married filing jointly.
- List each dependent: each one you can claim raises the amount you keep.
- Sign it and keep a copy: give the original to your employer and note the date you handed it in.
How do I get the wage levy released?
Under IRC § 6343, the IRS must release a levy in specific cases. The ones that apply most often to a wage levy are:
- You set up a payment plan: an installment agreement requires a release unless the agreement says otherwise.
- The levy causes economic hardship: it leaves you unable to pay basic living expenses. This often leads to Currently Not Collectible status.
- The debt is paid or can no longer be collected: for example, after the collection period ends.
An Offer in Compromise is another option, but the IRS does not have to release a levy just because you submit one. When the IRS agrees to release, it sends Form 668-D, Release of Levy, to your employer.
When the IRS must release a levy
Source: IRC § 6343
What to say when you call about a wage levy
Call the number on the levy notice. Have your notices, last two pay stubs and monthly expenses in front of you.
- "I'm calling about a wage levy on my paycheck. I'd like to resolve the balance and have the levy released."
- "Can you confirm the total balance and which tax years the levy covers?"
- "I can't pay basic living expenses with the levy in place. I'm asking for a release under economic hardship."
- Or: "I'd like to set up an installment agreement. Once it's in place, will you release the wage levy?"
- "Please send Form 668-D, the release of levy, to my employer, and tell me when it will be sent."
- Write down the date, the employee's name or ID number, and everything agreed on the call.
Frequently asked questions
Can the IRS garnish my wages without warning?
No. Before levying wages, the IRS must send a Final Notice of Intent to Levy and Notice of Your Right to a Hearing (usually Letter 1058 or LT11) at least 30 days before the levy. That notice gives you the right to request a Collection Due Process hearing with Form 12153.
How much of my paycheck can the IRS take?
The IRS takes everything above an exempt amount. The exempt amount depends on your filing status and the number of dependents you claim, and comes from the tables in IRS Publication 1494. The 25% limit that applies to most other garnishments does not apply to federal tax debts.
How long does an IRS wage garnishment last?
An IRS wage levy is continuous. It stays in place on each paycheck until the debt is paid, the collection period ends, or the IRS releases it.
How do I get an IRS wage garnishment released?
The IRS must release a levy in the cases listed in IRC § 6343, including when you enter an installment agreement (unless the agreement says otherwise), when the levy creates an economic hardship, or when the debt is paid. Call the number on the levy notice to ask. When the IRS agrees, it sends Form 668-D, Release of Levy, to your employer.
What does my employer have to do?
Your employer must give you the levy forms, send the IRS the amount above your exempt amount from each paycheck, and keep doing so until it receives a release. An employer that does not honor an IRS levy can become liable for the amount it should have sent.
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