Part III. Administrative, Procedural, and Miscellaneous

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

Notice 2000–47

1. Table for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income

(Forms 668-W(c) & 668-W(c)(DO)) 2001

Publication 1494, shown below, provides tables that show the amount of an individual’s income that is exempt from a notice of levy used to collect delinquent tax in 2001. (Amounts are for each pay period.)

Filing Status: Single

Number of Exemptions Claimed on Statement Pay Period 1 2 3 4 5 6 More Than 6 Daily 28.65 39.81 50.96 62.12 73.27 84.42 17.50 plus 11.54 for each exemption Weekly 143.27 199.04 254.81 310.58 366.35 422.12 87.50 plus 55.77 for each exemption Biweekly 286.54 398.08 509.62 621.15 732.69 844.23 175.00 plus 111.54 for each exemption Semi- 310.42 431.25 552.08 672.92 793.75 914.58 189.58 plus 120.83 for monthly each exemption Monthly 620.83 862.50 1104.17 1345.83 1587.50 1829.17 379.17 plus 241.67 for each exemption

Filing Status: Unmarried Head of Household

Number of Exemptions Claimed on Statement Pay Period 1 2 3 4 5 6 More Than 6 Daily 36.73 47.88 59.04 70.19 81.35 92.50 25.58 plus 11.54 for each exemption Weekly 183.65 239.42 295.19 350.96 406.73 462.50 127.88 plus 55.77 for each exemption Biweekly 367.31 478.85 590.38 701.92 813.46 925.00 255.77 plus 111.54 for each exemption Semi- 397.92 518.75 639.58 760.42 881.25 1002.08 277.08 plus 120.83 for monthly each exemption Monthly 795.83 1037.50 1279.17 1520.83 1762.50 2004.17 554.17 plus 241.67 for each exemption

November 13, 2000 480 2000–46 I.R.B.

• ADDITIONAL STANDARD DEDUCTION claimed on Parts 3, 4, & 5 of levy.

2000–46 I.R.B. 481 November 13, 2000

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 $254.81 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, $275.96 is exempt from this levy ($254.81 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 $515.38 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, $584.61 is exempt from this levy ($515.38 plus $69.23).

may continue to consider their requests.