For millions of retirees, Social Security benefits are not just income—they are survival. Food, housing, prescriptions, and utilities often depend entirely on this monthly payment.
While most creditors are legally barred from touching Social Security, the IRS is a powerful exception. Through a federal collection tool known as the Federal Payment Levy Program (FPLP), the IRS can automatically garnish a portion of your benefits without going to court.
Before the IRS proceeds with the Federal Payment Levy Program, they will send out IRS Notice CP91.
Understanding how the 15% Social Security levy rule works in 2026 is critical if you or a loved one owes back taxes.
What Is the Federal Payment Levy Program (FPLP)?
The Federal Payment Levy Program is an automated IRS collection system that matches delinquent taxpayers with federal payment databases—including Social Security.
Once your account qualifies, the levy is applied automatically.
No revenue officer.
No court hearing.
No negotiation beforehand.
The levy is continuous and remains in place until:
- The tax debt is paid in full
- The IRS releases the levy
- You enter an approved resolution program
Legal Authority: Internal Revenue Code § 6331(h)
How the 15% Social Security Levy Works
Under the FPLP, the IRS can automatically withhold:
Up to 15% of your monthly Old-Age and Survivors Insurance (OASI) benefits.
2026 Example
| Monthly Benefit |
IRS Levy (15%) |
Amount You Receive |
| $1,200 |
$180 |
$1,020 |
| $1,800 |
$270 |
$1,530 |
| $2,400 |
$360 |
$2,040 |
Unlike wage levies, which can be much higher, the Social Security levy is capped at 15% under the automatic program.
Benefits the IRS Cannot Levy
Supplemental Security Income (SSI) – Fully Protected
SSI is needs-based public assistance, not retirement income.
It is 100% exempt from IRS levy.
Even under the FPLP, SSI cannot be touched.
Authority:
Social Security Act § 207
IRC § 6334(a)
What About Social Security Disability (SSDI)?
SSDI sits in a gray area that creates planning opportunities.
While SSDI is:
- Taxable in certain income ranges
- Classified as a federal payment
It is typically not levied through the automatic 15% FPLP system.
Instead, the IRS usually must pursue a manual levy, which requires:
- Direct assignment to a Revenue Officer
- Financial analysis
- Collection review procedures
This distinction gives SSDI recipients more time and leverage to negotiate relief before funds are seized.
The “Hardship Release” — Stopping the 15% Levy
If losing 15% of your Social Security means you cannot afford basic living expenses, the IRS is required to consider relief.
This is commonly referred to as a:
Financial Hardship Levy Release
You may qualify if the levy prevents you from paying for:
- Food
- Housing
- Utilities
- Medical care
- Prescription medications
How to Request a Release
You (or your representative) must submit:
- Form 433-A or 433-F financial statement
- Proof of income and expenses
- Bank statements
- Medical bills (if applicable)
If the IRS determines you cannot meet “necessary living expenses,” they may:
- Release the levy entirely
- Reduce the levy amount
- Place your account in Currently Not Collectible (CNC) status
Citations & Legal Authority
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