Publication 1494 - Tables For Figuring Amount Exempt From Levy On Wages, Salary, And Other Income - 2013

ADVERTISEMENT

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))
2013
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 2013
Filing Status: Single
Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s)
Number of Exemptions Claimed on Statement
Number of Exemptions Claimed on Statement
Pay
Pay
Period
Period
1
2
3
4
5
6
More Than 6
1
2
3
4
5
6
More Than 6
23.46 plus 15 for
46.92 plus 15 for
Daily
38.46
53.46
68.46
83.46
98.46
113.46
Daily
61.92
76.92
91.92
106.92
121.92
136.92
each exemption
each exemption
117.31 plus 75 for
234.62 plus 75 for
Weekly
192.31
267.31
342.31
417.31
492.31
567.31
Weekly
309.62
384.62
459.62
534.62
609.62
684.62
each exemption
each exemption
234.62 plus 150 for
469.23 plus 150 for
Biweekly
384.62
534.62
684.62
834.62
984.62
1134.62
Biweekly
619.23
769.23
919.23
1069.23
1219.23
1369.23
each exemption
each exemption
254.17 plus 162.50 for
508.33 plus 162.50 for
Semimonthly
416.67
579.17
741.67
904.17
1066.67
1229.17
Semimonthly
670.83
833.33
995.83
1158.33
1320.83
1483.33
each exemption
each exemption
508.33 plus 325 for
1016.67 plus 325 for
Monthly
833.33
1158.33
1483.33
1808.33
2133.33
2458.33
Monthly
1341.67
1666.67
1991.67
2316.67
2641.67
2966.67
each exemption
each exemption
Filing Status: Head of Household
Filing Status: Married Filing Separate Return
Number of Exemptions Claimed on Statement
Number of Exemptions Claimed on Statement
Pay
Pay
Period
Period
1
2
3
4
5
6
More Than 6
1
2
3
4
5
6
More Than 6
34.42 plus 15 for
23.46 plus 15 for
Daily
49.42
64.42
79.42
94.42
109.42
124.42
Daily
38.46
53.46
68.46
83.46
98.46
113.46
each exemption
each exemption
172.12 plus 75 for
117.31 plus 75 for
Weekly
247.12
322.12
397.12
472.12
547.12
622.12
Weekly
192.31
267.31
342.31
417.31
492.31
567.31
each exemption
each exemption
344.23 plus 150 for
234.62 plus 150 for
Biweekly
494.23
644.23
794.23
944.23
1094.23
1244.23
Biweekly
384.62
534.62
684.62
834.62
984.62
1134.62
each exemption
each examption
372.92 plus 162.50 for
254.17 plus 162.50 for
Semimonthly
535.42
697.92
860.42
1022.92
1185.42
1347.92
Semimonthly
416.67
579.17
741.67
904.17
1066.67
1229.17
each exemption
each exemption
745.83 plus 325 for
508.33 plus 325 for
Monthly
1070.83
1395.83
1720.83
2045.83
2370.83
2695.83
Monthly
833.33
1158.33
1483.33
1808.33
2133.33
2458.33
each exemption
each exemption
2. Table for Figuring Additional Exempt Amount for Taxpayers
Examples
at Least 65 Years Old and/or Blind
These tables show the amount exempt each pay period from a levy on wages, salary, and other income.
1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer)
Additional Exempt Amount
Filing Status
*
Daily
Weekly
Biweekly
Semi-monthly
Monthly
has $342.31 exempt from levy.
2. If the taxpayer in number 1 is over 65 and writes 1 in the ADDITIONAL STANDARD DEDUCTION
1
5.77
28.85
57.69
62.50
125.00
Single or Head of
Household
11.54
57.69
115.38
125.00
space on Parts 3, 4, & 5 of the levy, $371.16 is exempt from this levy ($342.31 plus $28.85).
2
250.00
3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one
1
4.62
23.08
46.15
50.00
100.00
for the taxpayer) has $769.23 exempt from levy.
2
9.23
46.15
92.31
100.00
200.00
Any Other
Filing Status
3
13.85
69.23
138.46
150.00
300.00
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,
4
18.46
92.31
184.62
200.00
400.00
$861.54 is exempt from this levy ($769.23 plus $92.31).
* ADDITIONAL STANDARD DEDUCTION claimed on Parts 3,4, and 5 of levy.
Publication 1494 (2013)
Catalog Number 11439T
Department of Treasury -- Internal Revenue Service

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go