IRS Wage Garnishment Exempt Amount: The Publication 1494 Tables

Q: What is the exempt amount the IRS cannot take?

The figure in your row of the table — for example, about $619 every two weeks for a single filer with no dependents in 2026 (claritytaxrelief's calculator guidance quotes the same biweekly figure). It is a floor under your pay, not a percentage.

Q: How long do I have to return the exemption statement to my employer?

Three days from receiving the packet. Miss it and the employer must default to married-filing-separately with no dependents (damienslaw). Return it late rather than never — the correct amount applies from then on.

By Waleed Akram · Last reviewed: October 22, 2026 · General information only — see our disclaimer

When the IRS levies your wages, the amount it cannot take is your exempt amount — computed from the IRS’s Publication 1494 tables, which are rebuilt each year from the standard deduction. This page is the cluster’s reference: the current (2026) exempt amounts by filing status and pay frequency, how the additional amounts for dependents and for age/blindness work, and the Form 668-W exemption statement walkthrough that decides which line of the table your employer uses. (For what these amounts mean as an effective percentage of your pay, see the percentage page — this page is the tables, not the concept.)

General tax information, not tax or legal advice. Tables below follow the 2026 Publication 1494 formula (standard deduction for the filing status ÷ pay periods per year); Publication 1494 at IRS.gov is the controlling source, and its published tables govern if any figure here differs.

2026 exempt amounts — no dependents

Filing status	Daily	Weekly	Biweekly	Semimonthly	Monthly
Single	$61.92	$309.62	$619.23	$670.83	$1,341.67
Married filing jointly	$123.85	$619.23	$1,238.46	$1,341.67	$2,683.33
Head of household	$92.88	$464.42	$928.85	$1,006.25	$2,012.50
Married filing separately	$61.92	$309.62	$619.23	$670.83	$1,341.67

How to read it: find your filing status and how often you are paid. That figure is what your employer must still pay you each period; everything above it goes to the IRS. (Daily figures shown per workday-paid arrangements; the IRS tables express the annual exempt amount — the standard deduction — across your pay frequency.)

Additional exempt amounts (added to the base)

Each dependent you claim on the exemption statement adds a per-dependent allowance (Publication 1494 tables it separately for each pay frequency) — this is why two coworkers with identical pay can keep different amounts.
Age 65 or older, or blind: the standard deduction’s additional amounts for age/blindness are built into the Publication 1494 computation — if they apply to you (or your spouse on a joint return), your exempt amount is higher than the base table. One of the most-missed factors in employer calculations (gartzmantaxlaw flags it specifically).
Your spouse’s income does not reduce your exempt amount; the table follows your filing status and your claimed dependents.

The Form 668-W exemption statement — the step that picks your line

Your employer receives Form 668-W (the levy) with Publication 1494 attached, and must hand you the Statement of Dependents and Filing Status part of the packet.
You have 3 days to complete and return it to your employer: filing status, number of dependents, and the 65+/blind indicators (damienslaw’s walkthrough states this 3-day rule; the IRS’s wage-levy page describes the same hand-off).
If you do not return it, your employer must compute your exempt amount as married filing separately with zero dependents — the smallest realistic figure for most married workers. Returning the statement late is still worth it: the corrected status applies going forward.
Your employer then withholds everything above the exempt amount starting with the first affected paycheck and sends it to the IRS until a Form 668-D release arrives (how releases happen).

Check your employer’s math (2-minute audit)

Confirm the filing status and dependent count payroll used — request the exemption statement on file.
Look up your line in the table above (or current Publication 1494).
Compare with your pay stub: net pay to you should equal the exempt amount (plus any pay the levy doesn’t reach); IRS remittance = the remainder.
If the numbers disagree, payroll usually fixes genuine errors prospectively — and if the error cost you exempt wages, raise it with the IRS employee on the levy (number on the 668-W) with pay stubs in hand.

Frequently asked questions

How does the IRS determine your exempt amount? From Publication 1494: your filing status sets the base (that year’s standard deduction), divided across your pay frequency, plus per-dependent allowances and any age/blindness additions. Your employer performs the computation from your returned exemption statement (damienslaw’s determination walkthrough).

What is the exempt amount the IRS cannot take? The figure in your row of the table — for example, about $619 every two weeks for a single filer with no dependents in 2026 (claritytaxrelief’s calculator guidance quotes the same biweekly figure). It is a floor under your pay, not a percentage.

Are bonuses and wages from a second job exempt too? Generally no separate exemption applies to them — the exempt amount is computed once, against your main wage; practitioners (taxcure; seattle-taxattorney’s table notes) warn that bonuses and second-job wages can be levied in full. Report the full picture to the IRS employee handling your levy if a bonus is imminent.

How long do I have to return the exemption statement to my employer? Three days from receiving the packet. Miss it and the employer must default to married-filing-separately with no dependents (damienslaw). Return it late rather than never — the correct amount applies from then on.

Do exempt amounts change every year? Yes. Publication 1494 is reissued annually because it is built on the standard deduction, which is inflation-adjusted (noted by taxstra and omnitaxhelp alike). If your levy spans a New Year, your exempt amount — and your take-home — change with the new tables.

General tax information, not tax or legal advice. Sources: IRS Publication 1494 (2026 tables and computation method); IRS “Information about wage levies”; Form 668-W instructions; practitioner walkthroughs (Damiens Law, Gartzman Tax Law, Clarity Tax Relief). Figures verified against the 2026 standard deductions at review; confirm against current Publication 1494 before acting. Reviewed 2026-10-22.