An IRS wage garnishment — technically a continuous levy under IRC §6331(e) — is served on your employer with Form 668-W. Unlike a private-creditor garnishment, it does not stop until the debt is paid, the statute expires, or the IRS releases it. This guide walks through exactly how the levy is calculated and how a licensed representative gets it released.
An at-a-glance view of every step covered in this guide.
Before Form 668-W lands on your employer, the IRS has already sent a CP14 balance-due notice, one or more reminder notices (CP501, CP503, CP503), a CP504 Notice of Intent to Levy, and — critically — an LT11 or Letter 1058 Final Notice of Intent to Levy and Right to a Hearing. The LT11 starts a 30-day clock to file Form 12153 and request a Collection Due Process hearing, which pauses levy action.
The employer looks up your filing status and dependents on Publication 1494 to determine the weekly, biweekly, or monthly exempt amount. Everything above that is remitted to the IRS. It is not a percentage — a common misconception. A single filer with no dependents keeps only a few hundred dollars per pay period; the rest goes to Treasury until released.
Once we file Form 2848, we contact ACS or the assigned Revenue Officer, prove economic hardship or propose an alternate resolution (installment agreement, CNC, or Offer in Compromise), and request a Form 668-D release. In most cases the release is faxed to the employer within 24–72 hours of the phone call, and any funds still held by the employer that had not yet been remitted are returned to the taxpayer.
When the taxpayer has filed all required returns and can substantiate hardship or an alternate resolution, we routinely secure a Form 668-D release within 24–72 hours after Form 2848 is on file.
No. The employer must leave the Publication 1494 exempt amount based on filing status and dependents. But the exempt amount is often lower than a state or private garnishment would allow, which is why release — not tolerance — is the goal.
Filing a Chapter 7 or 13 petition triggers the automatic stay under 11 U.S.C. §362 and halts the levy. But most tax debts survive bankruptcy unless narrow rules under §523(a)(1) are met; resolution outside bankruptcy is usually a better path.
The 668-D release is case-specific. If we place the account into an installment agreement or CNC and stay compliant, the IRS will not re-levy. Missed payments or new balances can restart the process.
A licensed tax attorney will pull your IRS transcripts, review your situation, and walk you through the resolution options that fit — no obligation.