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.
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:
Legal Authority: Internal Revenue Code § 6331(h)
Under the FPLP, the IRS can automatically withhold:
Up to 15% of your monthly Old-Age and Survivors Insurance (OASI) benefits.
| 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.
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)
SSDI sits in a gray area that creates planning opportunities.
While SSDI is:
It is typically not levied through the automatic 15% FPLP system.
Instead, the IRS usually must pursue a manual levy, which requires:
This distinction gives SSDI recipients more time and leverage to negotiate relief before funds are seized.
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:
You (or your representative) must submit:
If the IRS determines you cannot meet “necessary living expenses,” they may: