IRS Form 668-W: Wage Garnishment
Your employer has been ordered to withhold a large portion of every paycheck and send it to the IRS. Unlike a creditor garnishment capped at 25%, the IRS can take most of your paycheck — leaving just a small exempt amount for living expenses. This is financially crippling. Here's how to stop it.
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What Is Form 668-W?
IRS Form 668-W — "Notice of Levy on Wages, Salary, and Other Income" — is the wage garnishment levy that the IRS serves directly on your employer. Once your employer receives Form 668-W, they are legally required to begin withholding from your paycheck immediately and continue withholding until: (1) the total tax debt is paid, (2) the levy is released by the IRS, or (3) the Collection Statute Expiration Date (CSED) passes. Your employer has no choice — refusing to comply exposes them to personal liability for the amount they failed to remit plus a 50% penalty.
The IRS wage levy is not like a regular creditor garnishment. A typical civil judgment creditor can garnish at most 25% of your disposable earnings under the Consumer Credit Protection Act. The IRS is exempt from this limit. Instead, the IRS uses a much more aggressive formula: your take-home pay minus your "exempt amount." The exempt amount is computed from IRS Publication 1494 tables — for a single taxpayer with no dependents, the exempt amount is roughly equivalent to the standard deduction + personal exemption divided by the number of pay periods. This means the IRS can take 60-80% of your paycheck in many cases, leaving only a bare subsistence amount.
IRS Wage Levy vs. Creditor Garnishment
| Aspect | IRS Form 668-W | Creditor/Child Support Garnishment |
|---|---|---|
| Amount Taken | Take-home pay minus exempt amount (can be 60-80% of paycheck) | Capped at 25% of disposable earnings (CCPA limit) |
| Court Order Required? | No — IRS levy is administrative, not judicial | Yes — must obtain judgment and writ of garnishment |
| Exempt Amount | Based on filing status + dependents (Publication 1494 tables). ~$271/week for single filer with no dependents in 2024 | 30× federal minimum wage ($217.50/week) or 25% of disposable earnings, whichever is less |
| Employer Penalty for Non-Compliance | Personal liability for amount not remitted + 50% penalty (IRC § 6332) | Court contempt sanctions — typically less severe than IRS liability |
Stop Wage Garnishment Before Your Next Paycheck
We negotiate wage levy releases with IRS Revenue Officers, file hardship claims, and set up payment plans that stop the garnishment — often within 24-48 hours. Free emergency review.
Official IRS Source
Read the IRS\u2019s official guidance on levies (Letter 668-W)New Beginning Tax Solutions is a private tax resolution company and is not affiliated with the IRS, the U.S. Department of the Treasury, or any government agency. This page is for general information only and does not constitute tax, legal, or financial advice. Tax rules change frequently — verify current requirements against official IRS sources before relying on anything you read here. Results vary based on individual circumstances.