Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2006-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income
Notice 2006–106
1. Table for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income (Forms 668–W(c) and 668–W(c)(DO)) 2007
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 2007.
(Amounts are for each pay period.)
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 | 33.65 | 46.73 | 59.81 | 72.88 | 85.96 | 99.04 | 20.58 plus 13.08 for each exemption |
| Weekly | 168.27 | 233.65 | 299.04 | 364.42 | 429.81 | 495.19 | 102.89 plus 65.39 for each exemption |
| Biweekly | 336.54 | 467.31 | 598.08 | 728.85 | 859.62 | 990.38 | 205.77 plus 130.77 for each exemption |
| Semi- monthly |
364.58 | 506.25 | 647.92 | 789.58 | 931.25 | 1072.92 | 222.92 plus 141.67 for each exemption |
| Monthly | 729.17 | 1012.50 | 1295.83 | 1579.17 | 1862.50 | 2145.83 | 445.83 plus 283.33 for each exemption |
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 | 43.27 | 56.35 | 69.42 | 82.50 | 95.58 | 108.65 | 30.19 plus 13.08 for each exemption |
| Weekly | 216.35 | 281.73 | 347.12 | 412.50 | 477.88 | 543.27 | 150.96 plus 65.39 for each exemption |
| Biweekly | 432.69 | 563.46 | 694.23 | 825.00 | 955.77 | 1086.54 | 301.92 plus 130.77 for each exemption |
| Semi- monthly |
468.75 | 610.42 | 752.08 | 893.75 | 1035.42 | 1177.08 | 327.08 plus 141.67 for each exemption |
| Monthly | 937.50 | 1220.83 | 1504.17 | 1787.50 | 2070.83 | 2354.17 | 654.17 plus 283.33 for each exemption |
December 4, 2006 1033 2006–49 I.R.B.
Filing Status: Married Filing Joint Return (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 | 54.23 | 67.31 | 80.38 | 93.46 | 106.54 | 119.62 | 41.15 plus 13.08 for each exemption |
| Weekly | 271.15 | 336.54 | 401.92 | 467.31 | 532.69 | 598.08 | 205.77 plus 65.39 for each exemption |
| Biweekly | 542.31 | 673.08 | 803.85 | 934.62 | 1065.38 | 1196.15 | 411.54 plus 130.77 for each exemption |
| Semi- monthly |
587.50 | 729.17 | 870.83 | 1012.50 | 1154.17 | 1295.83 | 445.83 plus 141.67 for each exemption |
| Monthly | 1175.00 | 1458.33 | 1741.67 | 2025.00 | 2308.33 | 2591.67 | 891.67 plus 283.33 for each exemption |
Filing Status: Married Filing Separate Return
| 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 | 33.65 | 46.73 | 59.81 | 72.88 | 85.96 | 99.04 | 20.58 plus 13.08 for each exemption |
| Weekly | 168.27 | 233.65 | 299.04 | 364.42 | 429.81 | 495.19 | 102.89 plus 65.39 for each exemption |
| Biweekly | 336.54 | 467.31 | 598.08 | 728.85 | 859.62 | 990.38 | 205.77 plus 130.77 for each exemption |
| Semi- monthly |
364.58 | 506.25 | 647.92 | 789.58 | 931.25 | 1072.92 | 222.92 plus 141.67 for each exemption |
| Monthly | 729.17 | 1012.50 | 1295.83 | 1579.17 | 1862.50 | 2145.83 | 445.83 plus 283.33 for each exemption |
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 |
5.00 10.00 |
25.00 50.00 |
50.00 100.00 |
54.17 108.33 |
108.33 216.67 |
| Any Other Filing Status |
1 2 3 4 |
4.04 8.08 12.12 16.15 |
20.19 40.38 60.58 80.77 |
40.38 80.77 121.15 161.54 |
43.75 87.50 131.25 175.00 |
87.50 175.00 262.50 350.00 |
- ADDITIONAL STANDARD DEDUCTION claimed on Parts 3, 4, & 5 of levy.
2006–49 I.R.B. 1034 December 4, 2006
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 $299.04 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, $324.04 is exempt from this levy ($299.04 plus $25.00).
A taxpayer who is married, files jointly, is paid biweekly, and claims two exemptions (including one for the taxpayer) has $673.08 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, $753.85 is exempt from this levy ($673.08 plus $80.77).
26 CFR 601.201: Rulings and determination letters.
Procedures for Requesting Competent Authority Assistance Under Tax Treaties
Rev. Proc. 2006–54
TABLE OF CONTENTS
SECTION 1. PURPOSE AND BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1037
.01 Purpose.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1037 .02 Background. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1037 .03 Changes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1037
SECTION 2. SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1037
.01 In General.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1037 .02 Requests for Assistance.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .03 General Process.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .04 Failure to Request Assistance.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038
SECTION 3. GENERAL CONDITIONS UNDER WHICH THIS PROCEDURE APPLIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038
.01 General. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .02 Requirements of a Treaty.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .03 Applicable Standards in Allocation Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .04 Who Can File Requests for Assistance.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .05 Closed Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .06 Foreign Initiated Competent Authority Request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .07 Requests Relating to Residence Issues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038 .08 Determinations Regarding Limitation on Benefits.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039
SECTION 4. PROCEDURES FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039
.01 Time for Filing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039 .02 Place of Filing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039 .03 Additional Filing.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039 .04 Form of Request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039 .05 Information Required.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039 .06 Other Dispute Resolution Programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040 .07 Other Documentation.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040 .08 Updates.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040 .09 Conferences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040
SECTION 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE . . . . . . . . . . . . . . . . . 1041
December 4, 2006 1035 2006–49 I.R.B.
.01 General. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1041 .02 Small Case Standards.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1041 .03 Small Case Filing Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1041
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