by: John B Love IIIPublished on: 02/01/2026An IRS wage levy doesn’t always take your entire paycheck. This guide explains how the exempt amount is calculated, including pay periods, filing status, dependents, existing payroll deductions, child support exemptions, and what employers must do when they receive a levy notice.
IRS wage levyNotice of Levy on Wageswages exempt from levyIRS Publication 1494amount exempt from levy per pay periodcontinuous wage levystandard deduction levy exemptiondependent exemption amount 2025payroll deductions and IRS levyvoluntary payroll deductions levy restrictionchild support exemption from levyprotection against termination garnishmentDepartment of Labor Wage and Hour DivisionIRC section 6333 books and records