| 1. | Table for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income (Forms 668-W(c), 668-W(c)(DO)) and 668-W(ICS) 2005 |
| 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 2005. | |
| (Amounts are for each pay period.) | |
| Filing Status: Single | |||||||
|---|---|---|---|---|---|---|---|
| Number of Exemptions Claimed on Statement | |||||||
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More than 6 |
| Daily | 31.54 | 43.85 | 56.15 | 68.46 | 80.77 | 93.08 | 19.23 plus 12.31 for each exemption |
| Weekly | 157.69 | 219.23 | 280.77 | 342.31 | 403.85 | 465.38 | 96.15 plus 61.54 for each exemption |
| Biweekly | 315.38 | 438.46 | 561.54 | 684.62 | 807.69 | 930.77 | 192.31 plus 123.08 for each exemption |
| Semi- monthly | 341.67 | 475.00 | 608.33 | 741.67 | 875.00 | 1008.33 | 208.33 plus 133.33 for each exemption |
| Monthly | 683.33 | 950.00 | 1216.67 | 1483.33 | 1750.00 | 2016.67 | 416.67 plus 266.67 for each exemption |
| Filing Status: Unmarried Head of Household | |||||||
|---|---|---|---|---|---|---|---|
| Number of Exemptions Claimed on Statement | |||||||
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More than 6 |
| Daily | 40.38 | 52.69 | 65.00 | 77.31 | 89.62 | 101.92 | 28.08 plus 12.31 for each exemption |
| Weekly | 201.92 | 263.46 | 325.00 | 386.54 | 448.08 | 509.62 | 140.39 plus 61.54 for each exemption |
| Biweekly | 403.85 | 526.92 | 650.00 | 773.08 | 896.15 | 1019.23 | 280.77 plus 123.08 for each exemption |
| Semi- monthly | 437.50 | 570.83 | 704.17 | 837.50 | 970.83 | 1104.17 | 304.17 plus 133.33 for each exemption |
| Monthly | 875.00 | 1141.67 | 1408.33 | 1675.00 | 1941.67 | 2208.33 | 608.33 plus 266.67 for each exemption |
| Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s) | |||||||
|---|---|---|---|---|---|---|---|
| Number of Exemptions Claimed on Statement | |||||||
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More than 6 |
| Daily | 50.77 | 63.08 | 75.38 | 87.69 | 100.00 | 112.31 | 38.46 plus 12.31 for each exemption |
| Weekly | 253.85 | 315.38 | 376.92 | 438.46 | 500.00 | 561.54 | 192.31 plus 61.54 for each exemption |
| Biweekly | 507.69 | 630.77 | 753.85 | 876.92 | 1000.00 | 1123.08 | 384.62 plus 123.08 for each exemption |
| Semi- monthly | 550.00 | 683.33 | 816.67 | 950.00 | 1083.33 | 1216.67 | 416.67 plus 133.33 for each exemption |
| Monthly | 1100.00 | 1366.67 | 1633.33 | 1900.00 | 2166.67 | 2433.33 | 833.33 plus 266.67 for each exemption |
| Filing Status: Married Filing Separate Return | |||||||
|---|---|---|---|---|---|---|---|
| Number of Exemptions Claimed on Statement | |||||||
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More than 6 |
| Daily | 31.54 | 43.85 | 56.15 | 68.46 | 80.77 | 93.08 | 19.23 plus 12.31 for each exemption |
| Weekly | 157.69 | 219.23 | 280.77 | 342.31 | 403.85 | 465.38 | 96.15 plus 61.54 for each exemption |
| Biweekly | 315.38 | 438.46 | 561.54 | 684.62 | 807.69 | 930.77 | 192.31 plus 123.08 for each exemption |
| Semi- monthly | 341.67 | 475.00 | 608.33 | 741.67 | 875.00 | 1008.33 | 208.33 plus 133.33 for each exemption |
| Monthly | 683.33 | 950.00 | 1261.67 | 1483.33 | 1750.00 | 2016.67 | 416.67 plus 266.67 for each exemption |
| 2. | Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind |
| Additional Exempt Amount |
| Filing Status | * | Daily | Wkly | Bi-Wkly | Semi-Mo | Monthly |
| Single or Head of Household | 1 | 4.81 | 24.04 | 48.08 | 52.08 | 104.17 |
| 2 | 9.62 | 48.08 | 96.15 | 104.17 | 208.33 | |
| Any Other Filing Status | 1 | 3.85 | 19.23 | 38.46 | 41.67 | 83.33 |
| 2 | 7.69 | 38.46 | 76.92 | 83.33 | 166.67 | |
| 3 | 11.54 | 57.69 | 115.38 | 125.00 | 250.00 | |
| 4 | 15.38 | 76.92 | 153.85 | 166.67 | 333.33 |
| * 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 $280.77 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, $304.81 is exempt from this levy ($280.77 plus $24.04). |
| 3. | A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $630.77 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, $707.69 is exempt from this levy ($630.77 plus $76.92). |
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