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IRS Wage Garnishment Calculator (Publication 1494)

An IRS wage levy isn't capped at 25% like a creditor garnishment. They take everything except a small exempt amount set by Publication 1494.

By The Debt Roadmap Editorial Updated April 30, 2026 3 min read

A normal creditor can take up to 25% of your disposable income. The IRS plays by different rules. They take everything except a small exempt amount based on your filing status and number of dependents.

This calculator uses IRS Publication 1494 — the same table your employer’s payroll department uses to figure out how much of your check to send to the IRS.

Wage Garnishment Calculator

Estimate based on 2025 Publication 1494 figures. The IRS updates these annually. Your employer must use the actual current-year table from the levy notice (Form 668-W). Local tax orders, child support orders, and prior creditor garnishments can affect the math further.

How the IRS calculates what you keep

When the IRS sends your employer a wage levy (Form 668-W), the form includes Publication 1494 tables. Your employer:

  1. Calculates your gross pay
  2. Subtracts taxes, FICA, and required withholdings → “take-home”
  3. Subtracts the exempt amount for your filing status and dependents
  4. Sends everything else to the IRS

That’s it. There’s no 25% cap. The exempt amount is essentially the standard deduction plus a personal-exemption-style amount per dependent, divided by your pay periods.

2025 Publication 1494 exempt amounts (annual)

Filing statusStandard amountPer dependent
Single$15,000$5,150
Married filing jointly$30,000$5,150
Married filing separately$15,000$5,150
Head of household$22,500$5,150

Divide by 52 for weekly, 26 for bi-weekly, 24 for semi-monthly, 12 for monthly.

How to stop a wage levy

A wage levy is continuous — it keeps hitting every paycheck until the debt is paid, the levy is released, or the IRS’s 10-year statute expires. Your options:

  1. Pay in full (rare for people who get to this stage).
  2. Set up an installment agreement. The IRS will usually release the levy once you’re approved. Use our installment agreement calculator to see what that looks like.
  3. Prove economic hardship. If the levy means you can’t pay rent or buy food, request Currently Not Collectible status. The IRS must release the levy if it’s causing hardship.
  4. File an Offer in Compromise. The IRS won’t levy while a properly-submitted offer is pending. Use our settlement estimator to see if you’d qualify.
  5. Request a Collection Due Process hearing (Form 12153) — only available within 30 days of the levy notice.

You probably had warning

The IRS does not start a wage levy out of nowhere. Before they can garnish, you almost certainly received:

  • A bill (CP14, our walkthrough)
  • A reminder (CP501, CP503)
  • A demand (CP504, our walkthrough) — note: CP504 alone does not authorize wage levy
  • A Final Notice of Intent to Levy (LT11 or Letter 1058, our walkthrough) — this is the one that authorizes wage levy after 30 days

If you’re inside that 30-day window, request a Collection Due Process hearing on Form 12153. It’s the only step that pauses the levy automatically while it’s being heard.

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