IRS Notice Guide

Form 668-W: The IRS Notice of Levy on Wages, Explained

By Ray Neu, Publisher | Last reviewed: October 26, 2026 | Reading time: 9 min

Short answer

Form 668-W is the IRS notice of levy served on an employer or other payer to take part of an individual’s wages, salary or other income. Under 26 U.S.C. § 6331(e) it keeps working every pay period until released, and the employee’s statement of filing status and dependents sets the exempt amount under § 6334(d).

This page covers the paper itself: its versions, its parts, the exemption statement and the payer’s duties. The wider levy process is in the IRS wage garnishment guide.

Deadline to know: IRS guidance gives the employee three days to return the exemption statement that comes with Form 668-W. Until the employer has it, the § 6334(d)(4)(D) default applies: married filing separately, no dependents. A later statement still counts for later paychecks.

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What Form 668-W is

The full title is Notice of Levy on Wages, Salary, and Other Income. IRM 5.11.5.4.1 says the form “was developed for use when an individual may be entitled to the minimum exemption from levy in IRC 6334(a)(9),” which is why it carries a statement for the employee to complete.

Under IRM 5.11.2.2.2 it also reaches fees, bonuses, commissions, other income from personal services in a work relationship, and benefit or retirement income. The Automated Collection System prints a 668-W when the payer is coded as a wage, pension or non-employee compensation source; IRM 5.19.4.3.10 says it “should not be used to levy on federal payments.”

One notice, several labels

The employer guidance page and Publication 1494 say Form 668-W(ICS) or Form 668-W(ACS): ICS is the Integrated Collection System field revenue officers use, ACS the Automated Collection System. The IRS wage levy page and Publication 4528 say Form 668-W(c)(DO). No source reviewed here describes a difference in legal effect.

Who receives the form, and which parts

The levy is served on the payer, not on the person who owes the tax. The IRM and Publication 1494 describe the pieces of the form this way:

Piece of the levy	Who gets it
Part 1	The employer or other payer (IRM 5.11.5.4.2)
Parts 3, 4 and 5	The exemption statement. TAS says the employer asks the employee to complete Part 3; Publication 1494 has the taxpayer write any ADDITIONAL STANDARD DEDUCTION on Parts 3, 4 and 5
Part 6	Kept by the IRS as its file copy (IRM 5.11.2.2.2)
Publication 1494	Mailed with the levy so the payer can look up the exempt amount

The IRS mails no separate taxpayer copy of a wage levy. IRM 5.11.2.2.7 says the wage statement from the employer “notifies the taxpayer of the levy,” and Treasury Regulation § 301.6334-4(c)(1) requires the employer to “promptly notify the taxpayer.” With a central payroll office, the IRS may mail the statement to the employee with Notice 483 and Part 1 to the employer with Notice 484.

The exemption statement in Part 3

The Taxpayer Advocate Service calls it Part 3 of Form 668-W, Statement of Exemptions and Filing status. IRS pages call the same sheet the Statement of Dependents and Filing Status. Treasury Regulation § 301.6334-4(b) says it is signed under penalty of perjury, dated, and shows:

One filing status: single, married filing a joint return, married filing a separate return, head of household, or qualifying widow or widower with dependent child.
The name, relationship and Social Security Number of each person claimed.
Any additional standard deduction for being 65 or older or blind.

The payer works from this statement, not the employee’s Form W-4 (IRM 5.11.5.4.1). If the IRS disallows dependents, it tells both in writing, and the employee can offer evidence and ask for managerial review.

The three-day window, and what the regulation says

The IRS wage levy page and its employer guidance both say three days. The regulation sets no day count: under § 301.6334-4(c)(3), “A taxpayer may submit a verified statement to his or her employer at any time,” effective for pay issued after the employer receives it.

How the exempt amount on a 668-W is set

Section 6334(a)(9) protects a minimum amount of pay. In years when the personal exemption amount is zero, § 6334(d)(4) adds the standard deduction to an indexed amount per dependent and divides by 52, prorated for other pay periods.

Publication 1494 (Rev. 12-2025) turns this into tables for levies “used to collect delinquent tax in 2026,” starting at $309.62 per week when a single filer claims no dependents, plus $101.92 for each dependent. The full grid is in the wage garnishment guide.

The add-on for age 65 or blindness

A second table adds an amount for each box claimed in the ADDITIONAL STANDARD DEDUCTION space: for 2026, $39.42 a week per box for single or head of household filers and $31.73 for other statuses. The publication’s example: a single weekly filer with three dependents who is over 65 has $654.80 exempt ($615.38 plus $39.42).

Other rules that change the number

Figures carry over. Under Treasury Regulation § 301.6334-3(e), the amount stays tied to the year of service unless a new verified statement is filed; the IRS employer page invites one when a levy runs into a new calendar year.
Take-home pay. By policy the levy reaches usual take-home pay, but IRM 5.11.5.4.5 lets the IRS stop voluntary deductions large enough to defeat it.
Support orders. Section 6334(a)(8) protects pay needed to meet a court judgment for support of minor children entered before the levy.
A second payer. With Letter 1697, the IRS can tell a second payer to allow no exempt amount (IRM 5.11.5.4.4).

Questions about a Form 668-W?

An attorney can review the levy and the release grounds in § 6343.

Start Your Free Evaluation Call (202) 968-1121

What the employer or payer must do

Under § 6332(a) the payer must surrender levied property on demand: with a 668-W, it pays the employee the exempt amount each pay period and remits the rest. Two official sources put the start date differently:

IRS employer page. Employers “generally have at least one full pay period” after receiving the form before any wages must go to the IRS.
Treasury Regulation § 301.6331-1(b)(1). Nonexempt wages are paid over “on the same date the payor would otherwise pay over the money to the taxpayer,” and the levy reaches wages earned but not yet paid when it arrives.

The “Total Amount Due” on the form runs only through a printed date; interest and penalties keep accruing, and the IRS gives a payoff figure only to the taxpayer, not the employer.

What the statute says about payers

A payer who fails or refuses to surrender is personally liable under § 6332(d)(1) for the value withheld, up to the tax, plus a 50 percent penalty under § 6332(d)(2) without reasonable cause. A payer who complies is discharged by § 6332(e) from any obligation to the employee for what it sent. IRM 5.11.5.2 warns that dismissing a worker over a levy may violate 15 U.S.C. 1674, punishable by up to $1000 in fines, up to a year in prison, or both, and that the Labor Department decides.

How a 668-W ends: Form 668-D

Section 6331(e) makes the levy continuous “from the date such levy is first made until such levy is released under section 6343,” so the payer keeps remitting until it receives Form 668-D, Release of Levy/Release of Property from Levy. The IRS employer page says the 668-D issues once the tax shown is paid, or after other payment arrangements; IRM 5.11.2.3.4 says it can also release the levy in part.

Release grounds are listed in § 6343(a)(1) and explained in the wage garnishment guide. Two apply only to pay: § 6343(e) requires release “as soon as practicable” once the IRS agrees the tax is not collectible, and IRM 5.11.2.3.1.2 requires release of a continuous wage levy when the collection statute expires.

Levy proceeds are not voluntary payments, so the employee cannot direct them; IRM 5.11.5.5 applies them first to the oldest assessment on the levy.

Asking for levied wages back

Section 6343(d) allows return of levied money in listed cases, such as a premature levy, within the 2-year limit in § 6343(b). TAS also says 2 years and notes that for ongoing wage levies the timing runs from when the levy started. Publication 594 (Rev. 1-2026) still says “generally up to 9 months after the seizure.” This page follows the statute.

When the form arrives

IRS and TAS pages describe these points:

The number on the form. The IRS wage levy page sends employees whose child support was left out to the phone number on Form 668-W(c)(DO) or Form 668-W(ICS).
A release request. TAS describes calling 1-800-829-1040 with the notice in hand, prepared to discuss another way to pay.
Appeal routes. TAS notes a Collection Appeals Program appeal can be made before or after a levy, and a Collection Due Process or equivalent hearing “if you are still within the timeframe allowed.”
The earlier notices. IRM 5.11.1.3.2 requires the § 6331 Notice of Intent to Levy and the § 6330 hearing notice at least 30 days before the first levy, sent as the LT11 or Letter 1058. TAS lists a levy sent without proper notice among those the IRS may release.

A levy on a bank account or other property held by someone else uses Form 668-A; the bank levy guide covers that process.

When an attorney matters

Publication 594 allows representation in collection by an attorney, a CPA, an enrolled agent, an immediate family member or anyone enrolled to practice before the IRS, authorized on Form 2848. Differences that matter with a wage levy:

Confidentiality. Section 7525 extends attorney-style privilege to other federally authorized tax practitioners only in noncriminal tax matters.
Employment questions. Under IRM 5.11.5.2, whether a firing over a levy broke 15 U.S.C. 1674 is for the Department of Labor, outside the IRS process.
Disputing the tax. TAS points to audit reconsideration or innocent spouse relief when the tax came from an audit or a joint return.

See the attorney vs CPA vs enrolled agent comparison.

Related guides

Frequently Asked Questions

Who gets Form 668-W, the employer or the employee?

The IRS serves it on the employer or other payer. The employee learns of it through the exemption statement the payer passes along, which IRM 5.11.2.2.7 treats as the notice to the taxpayer for a wage levy.

What if the Form 668-W statement is not returned within three days?

The IRS says the payer then figures the exempt amount as if the employee were married filing separately with no dependents. A later statement applies to pay issued after the employer receives it.

Does Form 668-W stay in effect after the first paycheck?

Yes. Section 6331(e) makes a levy on salary or wages continuous until it is released under § 6343, which the IRS does with Form 668-D.

How much pay does a 2026 Form 668-W leave the employee?

It turns on filing status, dependents, pay period and any age or blindness add-on. For levies in 2026, Publication 1494 lists $309.62 per week when a single filer claims no dependents, and $101.92 more for each dependent.

Is Form 668-W the same as Form 668-A?

No. Form 668-W covers wages and similar income, carries an exemption statement and is continuous. Form 668-A reaches other property a third party holds, such as a bank balance, generally as of the moment it is served.

Talk through a wage levy notice

A free, confidential evaluation can review the release and payment options the law allows.

Start Your Free Evaluation Call (202) 968-1121

About the Author

Ray Neu

Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.

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Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS policy, regulations, or case law.