Irs Publication 1494 - 2012

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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
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
22.88 plus 14.62 for
45.76 plus 14.62 for
Daily
Daily
37.50
52.12
66.73
81.35
95.96
110.58
60.38
75.00
89.62
104.23
118.85
133.46
each exemption
each exemption
114.42 plus 73.08 for
228.85 plus 73.08 for
187.50
260.58
333.65
406.73
479.81
552.88
Weekly
301.92
375.00
448.08
521.15
594.23
667.31
Weekly
each exemption
each exemption
228.85 plus 146.15 for
457.70 plus 146.15 for
Biweekly
Biweekly
375.00
521.15
667.31
813.46
959.62 1105.77
603.85
750.00
896.15 1042.31 1188.46 1334.62
each exemption
each exemption
247.92 plus 158.33 for
495.84 plus 158.33 for
Semimonthly
Semimonthly
654.17
812.50
970.83 1129.17 1287.50 1445.83
406.25
564.58
722.92
881.25 1039.58 1197.92
each exemption
each exemption
495.83 plus 316.67 for
991.66 plus 316.67 for
Monthly
Monthly
812.50 1129.17
1445.83 1762.50 2079.17 2395.83
1308.33 1625.00 1941.67 2258.33 2575.00 2891.67
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
33.46 plus 14.62 for
22.88 plus 14.62 for
Daily
48.08
77.31
91.92
106.54
121.15
Daily
37.50
52.12
66.73
81.35
95.96
110.58
62.69
each exemption
each exemption
114.42 plus 73.08 for
167.30 plus 73.08 for
240.38
187.50
260.58
333.65
406.73
479.81
552.88
Weekly
313.46
386.54
459.62
532.69
605.77
Weekly
each exemption
each exemption
228.85 plus 146.15 for
334.62 plus 146.15 for
Biweekly
480.77
Biweekly
375.00
521.15
667.31
813.46
959.62 1105.77
626.92
773.08
919.23 1065.38 1211.54
each exemption
each exemption
247.92 plus 158.33 for
362.50 plus 158.33 for
Semimonthly
Semimonthly
520.83
679.17
837.50
995.83 1154.17 1312.50
564.58
722.92
881.25
1039.58 1197.92
406.25
each exemption
each exemption
725.00 plus 316.67 for
1445.83 1762.50 2079.17 2395.83 495.83 plus 316.67 for
Monthly
Monthly
1041.67 1358.33
1675.00 1991.67 2308.33 2625.00
812.50 1129.17
each exemption
each exemption
Examples
2.
Table for Figuring Additional Exempt Amount for Taxpayers
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.
Additional Exempt Amount
Filing Status
*
Monthly
Daily
Weekly
Biweekly
Semimonthly
1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer)
has $333.65 exempt from levy.
Single or Head
1
5.58
27.88
55.77
60.42
120.83
of Household
2
11.15
55.77
111.54
241.67
120.83
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).
1
4.42
22.12
44.23
47.92
95.83
3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including
Any other
2
8.85
44.23
88.46
95.83
191.67
one for the taxpayer) has $750.00 exempt from levy.
Filing Status
3
13.27
66.35
132.69
143.75
287.50
4. If the taxpayer in number 3 is over 65 and has a spouse who is blind, this taxpayer should write
4
17.69
88.46
176.92
191.67
383.33
2 in the ADDITIONAL STANDARD DEDUCTION space on Parts 3,4, and 5 of the levy. If so,
*
ADDITIONAL STANDARD DEDUCTION claimed on Parts 3, 4, and 5 of levy.
$838.46 is exempt from this levy ($750.00 plus $88.46).
1494
Publication
(2012)
Catalog Number 11439T
Department of the Treasury — Internal Revenue Service

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