Federal / IRS
IRS Publication 1494 Annual Table Revisions for Federal Levies
The Internal Revenue Service releases updated exempt wage amounts for Form 668-W federal tax levies based on standard deduction inflation indexing.
Employers processing IRS Form 668-W (Notice of Levy on Wages, Salary, and Other Income) must apply the revised Publication 1494 tables. Unlike creditor garnishments, IRS levies exempt a fixed dollar allowance depending on filing status and claimed dependents, remitting the entire remainder of disposable earnings to the Treasury until released.
Employer Compliance Checklist:
- Verify whether current employees operate, reside, or have active writs in this jurisdiction.
- Audit HCM wage deduction caps to guarantee alignment with shifting disposable pay exemptions.
- Connect State Disbursement Units to the Federal e-IWO portal to eliminate 10-day postal mail lag.
Published by Global Pay Compliance Desk (Minneapolis)
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