1. Tables for Figuring Amount Exempt from Levy on Wages

1. Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS)) The tables below sho...

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1. Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS))

2012

The tables below show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2012. Filing Status: Single Pay Period

Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s)

Number of Exemptions Claimed on Statement 1

2

3

4

5

6

More than 6

37.50

52.12

66.73

81.35

95.96

110.58

22.88 plus 14.62 for each exemption

Weekly

187.50

260.58

333.65

406.73

479.81

552.88

114.42 plus 73.08 for each exemption

Biweekly

375.00

521.15

667.31

813.46

959.62 1105.77

Semimonthly

406.25

564.58

722.92

Monthly

812.50 1129.17

Daily

Pay Period

Number of Exemptions Claimed on Statement 1

2

118.85

133.46

Weekly

301.92

375.00

448.08

521.15

594.23

667.31

228.85 plus 73.08 for each exemption

228.85 plus 146.15 for each exemption

Biweekly

603.85

750.00

896.15 1042.31 1188.46

1334.62

457.70 plus 146.15 for each exemption

881.25 1039.58 1197.92

247.92 plus 158.33 for each exemption

Semimonthly

654.17

812.50

970.83 1129.17 1287.50

1445.83

495.84 plus 158.33 for each exemption

1445.83 1762.50 2079.17 2395.83

495.83 plus 316.67 for each exemption

Monthly

1308.33 1625.00

1941.67 2258.33 2575.00

2891.67

991.66 plus 316.67 for each exemption

Daily

Filing Status: Married Filing Separate Return

4

5

More than 6

Daily

77.31

91.92

106.54

121.15

Weekly

240.38

313.46

386.54

459.62

532.69

605.77

167.30 plus 73.08 for each exemption

Biweekly

480.77

626.92

773.08

919.23 1065.38 1211.54

Semimonthly

520.83

679.17

837.50

1 2

Any other Filing Status

3

4

5

6

More than 6

66.73

81.35

95.96

110.58

Weekly

187.50

260.58

333.65

406.73

479.81

552.88

114.42 plus 73.08 for each exemption

334.62 plus 146.15 for each exemption

Biweekly

375.00

521.15

667.31

813.46

959.62

1105.77

228.85 plus 146.15 for each exemption

995.83 1154.17 1312.50

362.50 plus 158.33 for each exemption

Semimonthly

406.25

564.58

722.92

881.25

1039.58 1197.92

247.92 plus 158.33 for each exemption

1675.00 1991.67 2308.33 2625.00

725.00 plus 316.67 for each exemption

Monthly

812.50 1129.17

Weekly

Biweekly

2079.17

2395.83 495.83 plus 316.67 for each exemption

These tables show the amount exempt each pay period from a levy on wages, salary, and other income.

Semimonthly

Monthly

5.58

55.77

60.42

120.83

11.15

55.77

111.54

120.83

241.67

1

4.42

22.12

44.23

47.92

95.83

2

8.85

44.23

88.46

95.83

191.67

3

13.27

66.35

132.69

143.75

287.50

4

17.69

88.46

176.92

191.67

383.33

* ADDITIONAL STANDARD DEDUCTION claimed on Parts 3, 4, and 5 of levy. www.irs.gov

1445.83 1762.50 Examples

27.88

Publication 1494 (2012)

2 52.12

Additional Exempt Amount Daily

1 37.50

at Least 65 Years Old and/or Blind

Single or Head of Household

Number of Exemptions Claimed on Statement

22.88 plus 14.62 for each exemption

2. Table for Figuring Additional Exempt Amount for Taxpayers

*

Pay Period

6

62.69

Filing Status

More than 6

104.23

3

1041.67 1358.33

6

89.62

48.08

Monthly

5

75.00

33.46 plus 14.62 for each exemption

Daily

4

60.38

Number of Exemptions Claimed on Statement 1

3

45.76 plus 14.62 for each exemption

Filing Status: Head of Household Pay Period

2

Catalog Number 11439T

1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer) has $333.65 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, $361.53 is exempt from this levy ($333.65 plus $27.88). 3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $750.00 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, and 5 of the levy. If so, $838.46 is exempt from this levy ($750.00 plus $88.46). Department of the Treasury — Internal Revenue Service