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IRS Wage Levy Exempt Amount Calculator (2026)

What does this come to under the current IRS rules?

Take-home pay protected from an IRS wage levy each pay period from the 2026 standard deduction and $5,300 per dependent.

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  • Nothing stored or sent
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Your figures
Example figuresIllustrative only. Type over them with your own.
Exempt take-home pay per pay period
$1,646
Section 6334(d), 2026 amounts
Weekly exempt amount
$823
Annual exempt amount
$42,800
Drawn to one scale
Exempt take-home pay per pay period$1,646
Weekly exempt amount$823
Annual exempt amount$42,800
Standard deduction used$32,200
All results
MeasureResult
Exempt take-home pay per pay period$1,646
Weekly exempt amount$823
Annual exempt amount$42,800
Standard deduction used$32,200
How this was worked out
Work shownrecomputed as you type
Annual = 2026 standard deduction (with age and blind amounts) + $5,300 x dependents
Weekly = annual / 52; other frequencies divide by 26, 24 or 12
Without a verified statement, the IRS uses married filing separately with no dependents

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Annual = 2026 standard deduction (with age and blind amounts) + $5,300 x dependents
  • Weekly = annual / 52; other frequencies divide by 26, 24 or 12
  • Without a verified statement, the IRS uses married filing separately with no dependents

How it works

Section 6334(d) protects from a wage levy an amount equal to the standard deduction plus an amount for each dependent, divided by 52 for weekly pay. While the personal exemption is zero, the dependent amount is $4,150 indexed, which Rev. Proc. 2025-32 section 4.50 sets at $5,300 for 2026. The 2026 standard deductions are $16,100, $32,200 joint and $24,150 head of household.

Pay above the exempt amount goes to the IRS until the levy is released. If the employee does not return the statement of exemptions, the employer uses married filing separately with no dependents. The levy applies to take-home pay after taxes and certain other deductions.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Does the exempt amount change each year?

Yes. Both the standard deduction and the dependent amount are indexed.

Can I get more pay released?

You can ask the IRS to release a levy that causes economic hardship.

Is child support withheld first?

Court-ordered child support in effect before the levy is also exempt.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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