IRS Publication 1494 – If you’re facing an IRS wage levy, knowing how much of your income is protected can provide crucial relief during a stressful time. IRS Publication 1494, officially titled “Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS) and 668-W(ICS)),” outlines the exempt portions of your take-home pay that the IRS cannot seize to collect delinquent taxes. This guide is essential for taxpayers, employers, and payroll professionals dealing with IRS levies in 2026. In this SEO-optimized article, we’ll break down what Publication 1494 covers, how to use its tables, key factors like filing status and dependents, and practical examples—all based on the latest official IRS resources.
What Is IRS Publication 1494 and Why Does It Matter?
IRS Publication 1494 provides standardized tables to calculate the portion of an individual’s wages, salary, or other income that is exempt from an IRS levy. A levy is a legal seizure of property or income to satisfy unpaid taxes, but federal law protects a minimum amount of your earnings to cover basic living expenses. The publication is revised annually, with the current version (Rev. 12-2025) applicable for levies in 2026.
When the IRS issues a levy notice to your employer using Forms 668-W(ACS) or 668-W(ICS), they include Publication 1494 to guide the calculation of exempt amounts. Your employer will provide you with a “Statement of Dependents and Filing Status” form, which you must complete and return within three days. Failing to do so results in the IRS treating you as married filing separately with zero dependents, minimizing your exempt amount. This can lead to the IRS taking a larger share of your pay, so prompt action is critical.
The tables ensure fairness by considering your pay frequency, tax filing status, number of dependents, and additional factors like age or blindness. For 2026, these exemptions are based on updated standard deductions and personal exemptions, reflecting inflation adjustments and tax law changes.
How to Use the Tables in IRS Publication 1494?
The core of Publication 1494 consists of tables that show exempt amounts based on your take-home pay after deductions for taxes, insurance, and other withholdings. Here’s a step-by-step guide to using them:
- Determine Your Pay Period: Tables are divided by frequency—daily, weekly, biweekly, semimonthly, or monthly.
- Identify Your Filing Status: Choose from Single, Married Filing Jointly (including Qualifying Widow(er)), Married Filing Separately, Head of Household, or Any Other Filing Status.
- Count Your Dependents: Enter the number of exemptions (0 to 5, or more than 5) you claim on the statement form.
- Calculate the Base Exempt Amount: Look up the value in the table corresponding to your details.
- Add for Age or Blindness: If you’re 65 or older and/or blind (or your spouse is), use the additional exemption tables to increase your protected amount.
For instance, the tables provide specific figures like:
- Weekly pay, single filer with 0 dependents: $82.30 exempt.
- Monthly pay, married filing jointly with 2 dependents: $1,646.16 exempt.
If your pay period doesn’t match the tables (e.g., quarterly), convert it to a monthly equivalent and use that table. Employers use these calculations to withhold only the non-exempt portion for the IRS.
Example Table Excerpt for Weekly Pay (2026)
| Filing Status | 0 Dependents | 1 Dependent | 2 Dependents | 3 Dependents | 4 Dependents | 5 Dependents | More Than 5 |
|---|---|---|---|---|---|---|---|
| Single | $82.30 | $102.68 | $123.06 | $143.44 | $163.82 | $184.20 | Add $20.38 per additional |
| Married Filing Jointly | $163.84 | $265.76 | $367.68 | $469.60 | $571.52 | $673.44 | Add $101.92 per additional |
| Head of Household | $126.92 | $147.30 | $167.68 | $188.06 | $208.44 | $228.82 | Add $20.38 per additional |
Note: These are simplified excerpts; refer to the full publication for complete tables.
Filing Status, Dependents, and Standard Deductions Explained
Your tax filing status directly impacts the exempt amount, as it ties into standard deductions under the tax code. For example:
- Single or Head of Household: Lower base exemptions but increases per dependent (e.g., +$20.38 weekly for single).
- Married Filing Jointly: Higher base amounts, with larger per-dependent additions (e.g., +$101.92 weekly).
- Married Filing Separately: Treated similarly to single, often resulting in the smallest exemptions.
The number of dependents (exemptions) you claim boosts your protected income. For 2026, each dependent adds a set amount based on your status and pay period—up to 5 listed, with a formula for more (e.g., monthly addition of $441.67 per extra dependent for most statuses).
Standard deductions form the foundation: For 2026, these are inflation-adjusted figures embedded in the tables, ensuring exemptions align with living costs.
Additional Exemptions for Taxpayers Age 65+ or Blind
Publication 1494 includes separate tables for additional standard deductions if you or your spouse are 65 or older and/or blind. Claim these by entering “1” or “2” in the relevant sections of the levy statement (Parts 3, 4, and 5).
- Weekly Example: Single filer over 65 adds $39.42.
- Monthly Example: Married jointly with blind spouse adds $126.92.
Combined, this can significantly increase exemptions—for a biweekly married filer with a blind spouse: +$1,773.08. Use the formula: Base exempt + (Additional per dependent × Number of extras).
Real-World Examples of Wage Levy Exemptions
Let’s apply the tables:
- Single Taxpayer, Weekly Pay, 3 Dependents: Base exempt = $615.38. If over 65, add $39.42 for a total of $654.80.
- Married Filing Jointly, Biweekly Pay, 2 Dependents: Exempt = $1,646.16. If spouse is blind, add more based on the additional table.
These examples highlight how dependents and special statuses can protect more of your income from IRS seizure.
Important Notes and Tips for 2026 IRS Levies
- Multiple Income Sources: The IRS may allocate exemptions to one source and levy 100% from another.
- Updates: Always use the latest version; the 2026 tables (Rev. 12-2025) were released in December 2025.
- Employer Role: They calculate based on your statement; disputes can be resolved via IRS appeals.
- Download the PDF: Access the full tables directly from the IRS website at https://www.irs.gov/pub/irs-pdf/p1494.pdf.
If you’re under a levy, consult a tax professional or review IRS Publication 594 for the full collection process. Understanding Publication 1494 empowers you to maximize your exempt income and navigate IRS enforcement effectively.
By staying informed on “IRS wage levy exemptions 2026” and using these tables, you can protect your financial stability amid tax challenges. For the most accurate advice, visit IRS.gov or speak with a certified expert.