Receiving notice that the IRS is garnishing your wages can feel like financial freefall. Unlike a bank levy, which is a one-time seizure, an IRS wage garnishment is continuous. Once it begins, it remains in place every pay period until:

• The tax debt is paid in full
• The IRS releases the levy
• You enter an approved resolution program

However, one of the most misunderstood aspects of IRS levies is this:

The IRS cannot take your entire paycheck.
Federal law requires the IRS to leave you with a protected “exempt amount” to cover basic living expenses.

Understanding how this protected amount works in 2026 is critical to budgeting, negotiating, and stopping the garnishment as quickly as possible.

How IRS Wage Garnishments Work

The IRS has statutory authority to garnish wages under:

• Internal Revenue Code § 6331(a) – Authorizes levy to collect tax debts
• IRC § 6331(e) – Allows a continuing levy on wages and salary

Unlike most creditors, the IRS does not need a court judgment to garnish your paycheck. After issuing a Final Notice of Intent to Levy, they can proceed if you fail to respond within 30 days.

Once active, your employer must send a large portion of your paycheck directly to the U.S. Treasury each pay cycle.

The 2026 IRS Exempt Amount (Publication 1494)

To determine how much of your wages are protected, the IRS uses:

IRS Publication 1494

This publication contains exemption tables based on:

• Filing status
• Number of dependents
• Pay frequency (weekly, bi-weekly, semi-monthly, monthly)

The exempt amount is derived from the standard deduction and inflation adjustments.

2026 Wage Garnishment Exemption Examples

Below are estimated exempt amounts for bi-weekly pay periods, based on 2026 projections from Publication 1494 tables.

Married Filing Jointly – 2 Dependents

• Protected Pay: ~$1,646.16 bi-weekly
• Amount above this goes to the IRS

This higher exemption reflects household support obligations.

Single – No Dependents

• Protected Pay: ~$668.26 bi-weekly**

Single taxpayers with no dependents face the lowest protection threshold, which often results in higher garnishment rates.

Head of Household – 1 Dependent

• Estimated protected wages fall between the two examples above
• Typically ~$1,100–$1,300 bi-weekly (varies by table year)

Can the IRS Garnish Bonuses or Commissions?

Yes.

Supplemental wages—including:

• Bonuses
• Commissions
• Severance
• Vacation payouts

…are typically not fully protected by exemption tables and may be levied at higher effective rates.

Real-World Garnishment Example

Scenario:

• Bi-weekly pay: $2,400
• Filing status: Single, no dependents
• Exempt amount: $668.26

IRS Garnishment:

$2,400 − $668.26 = $1,731.74 seized every pay period

That equals:

• $3,463.48 monthly
• $41,561.76 annually

Without intervention, wage levies can quickly erode financial stability.

Need Help Stopping an IRS Garnishment?

If your wages are being levied, time is critical. The longer a garnishment runs, the harder financial recovery becomes.

At Wolf Tax, we help taxpayers:

• Release wage levies fast
• Negotiate affordable payment plans
• Secure hardship status
• Settle debts through OIC