Part III. Administrative, Procedural, and Miscellaneous

Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income

Notice 99–56

1. Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668–W, 668–W(c), & 668-W(c)(DO)) 2000

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 2000.

(Amounts are for each pay period.)

December 13, 1999 668 1999–50 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 1 4.23 21.15 42.31 45.83 91.67 Head of Household 2 8.46 42.31 84.62 91.67 183.33

Any Other 1 3.27 16.35 32.69 35.42 70.83 Filing Status 2 6.54 32.69 65.38 70.83 141.67 3 9.81 49.04 98.08 106.25 212.50 4 13.08 65.38 130.77 141.67 283.33

• 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:

1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer) has $246.15 exempt from levy.

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, $267.30 is exempt from this levy ($246.15 plus $21.15).

3. A taxpayer who is married, files jointly, is paid bi-weekly, and claims two exemptions (including one for the taxpayer) has $498.08 exempt from levy.

4. 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, $563.46 is exempt from this levy ($498.08 plus $65.38).

1999–50 I.R.B. 669 December 13, 1999