Notice 97-70
Internal Revenue Bulletin 1997-49 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice modifies Notice 97–9, 1997–2 I.R.B. 35, which provides, in part,
general guidance concerning the income tax credit under § 23 of the Internal Revenue Code for qualified adoption expenses paid or incurred by an individual. Notice 97-9 is modified to incorporate the amendment made to § 23(a)(2) (relating to the year(s) in which the credit for certain qualified adoption expenses is allowed) by § 1601(h)(2)(A) of the Taxpayer Relief Act of 1997, Pub. L. No. 105-34, 111 Stat. 788, 1092 (1997), effective for taxable years beginning after December 31, 1996. Notice 97-9 will appear in 1997–1 C.B. as modified by this notice.
Section I.E.1 and the first paragraph of section I.E.2 of Notice 97–9 are modified to read as follows: E.Year of Credit.
- Domestic adoptions. The credit for qualified adoption expenses paid or incurred to adopt an eligible child who is a citizen or a resident of the United States at the time the adoption commenced (including such amounts paid or incurred in an unsuccessful effort to adopt such a child) is allowed in the next taxable year unless the expenses are paid or incurred during or after the taxable year the adoption becomes final. The credit for qualified adoption expenses paid or incurred during or after the tax
Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income
Notice 97–71
1. Table for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income
| (Forms 668-W, 668-W(c), & 668-W(c)(DO)) 1998 Publication 1494, shown below, provides tables which show the amount of an individual’s income that is exempt from a notice of levy used to collect delinquent tax in 1998. (Amounts are for each pay period.) | |||||||
|---|---|---|---|---|---|---|---|
| Filing Status: Single | Filing Status: Single | Filing Status: Single | Filing Status: Single | Filing Status: Single | Filing Status: Single | Filing Status: Single | Filing Status: Single |
| Pay Period | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement |
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More Than 6 |
| Daily | 26.73 | 37.12 | 47.50 | 57.88 | 68.27 | 78.65 | 16.35 plus 10.38 for each exemption |
| Weekly | 133.65 | 185.58 | 237.50 | 289.42 | 341.35 | 393.27 | 81.73 plus 51.92 for each exemption |
| Biweekly | 267.31 | 371.15 | 475.00 | 578.85 | 682.69 | 786.54 | 163.46 plus 103.85 for each exemption |
| Semi-monthly | 289.58 | 402.08 | 514.58 | 627.08 | 739.58 | 852.08 | 177.08 plus 112.50 for each exemption |
| Monthly | 579.17 | 804.17 | 1029.17 | 1254.17 | 1479.17 | 1704.17 | 354.17 plus 225.00 for each exemption |
1997–49 I.R.B. 9 December 8, 1997
Filing Status: Unmarried Head of Household
| Pay Period | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement |
|---|---|---|---|---|---|---|---|
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More Than 6 |
| Daily | 34.42 | 44.81 | 55.19 | 65.58 | 75.96 | 86.35 | 24.04 plus 10.38 for each exemption |
| Weekly | 172.12 | 224.04 | 275.96 | 327.88 | 379.81 | 431.73 | 120.19 plus 51.92 for each exemption |
| Biweekly | 344.23 | 448.08 | 551.92 | 655.77 | 759.62 | 863.46 | 240.38 plus 103.85 for each exemption |
| Semi-monthly | 372.92 | 485.42 | 597.92 | 710.42 | 822.92 | 935.42 | 260.42 plus 112.50 for each exemption |
| Monthly | 745.83 | 970.83 | 1195.83 | 1420.83 | 1645.83 | 1870.83 | 520.83 plus 225.00 for each exemption |
Filing Status: Married Filing Joint (and Qualifying Widow(er)s)
| Pay Period | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement |
|---|---|---|---|---|---|---|---|
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More Than 6 |
| Daily | 37.69 | 48.08 | 58.46 | 68.85 | 79.23 | 89.62 | 27.31 plus 10.38 for each exemption |
| Weekly | 188.46 | 240.38 | 292.31 | 344.23 | 396.15 | 448.08 | 136.54 plus 51.92 for each exemption |
| Biweekly | 376.92 | 480.77 | 584.62 | 688.46 | 792.31 | 896.15 | 273.08 plus 103.85 for each exemption |
| Semi-monthly | 408.33 | 520.83 | 633.33 | 745.83 | 858.33 | 970.83 | 295.83 plus 112.50 for each exemption |
| Monthly | 816.67 | 1041.67 | 1266.67 | 1491.67 | 1716.67 | 1941.67 | 591.67 plus 225.00 for each exemption |
Filing Status: Married Filing Separate
| Pay Period | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement | Number of Exemptions Claimed on Statement |
|---|---|---|---|---|---|---|---|
| Pay Period | 1 | 2 | 3 | 4 | 5 | 6 | More Than 6 |
| Daily | 24.04 | 34.42 | 44.81 | 55.19 | 65.58 | 75.96 | 13.65 plus 10.38 for each exemption |
| Weekly | 120.19 | 172.12 | 224.04 | 275.96 | 327.88 | 379.81 | 68.27 plus 51.92 for each exemption |
| Biweekly | 240.38 | 344.23 | 448.08 | 551.92 | 655.77 | 759.62 | 136.54 plus 103.85 for each exemption |
| Semi-monthly | 260.42 | 372.92 | 485.42 | 597.92 | 710.42 | 822.92 | 147.92 plus 112.50 for each exemption |
| Monthly | 520.83 | 745.83 | 970.83 | 1195.83 | 1420.83 | 1645.83 | 295.83 plus 225.00 for each exemption |
December 8, 1997 10 1997–49 I.R.B.
2. Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind
Additional Exempt Amount
| Filing Status | * | Daily | Wkly | Bi-Wkly | Semi-Mo | Monthly |
|---|---|---|---|---|---|---|
Single or Head of Household |
1 2 |
4.04 8.08 |
20.19 40.38 |
40.38 80.77 |
43.75 87.50 |
87.50 175.00 |
| Any Other Filing Status |
1 2 3 4 |
3.27 6.54 9.81 13.08 |
16.35 32.69 49.04 65.38 |
32.69 65.38 98.08 130.77 |
35.42 70.83 106.25 141.67 |
70.83 141.67 212.50 283.33 |
- ADDITIONAL STANDARD DEDUCTION claimed on Parts 3, 4, & 5 of levy.
Examples
These tables show the amount exempt from a levy on wages, salary, and other income. For example:
A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer) has $237.50 exempt from levy.
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, $257.69 is exempt from this levy ($237.50 plus $20.19).
A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $480.77 exempt from levy.
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, & 5 of the levy. Then, $546.15 is exempt from this levy ($480.77 plus $65.38).
1997–49 I.R.B. 11 December 8, 1997
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