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Common Question

Can the IRS Garnish Social Security or My Paycheck?

Yes to both, but with limits. The IRS can take a portion of wages and up to 15 percent of Social Security, and a base amount of your pay is always protected.

The short version. The IRS can levy both. For wages, it takes everything above a protected base amount tied to your standard deduction and dependents, and the levy continues each pay period until it is released. For Social Security, the IRS can take up to 15 percent of your benefit through an automated program. Both can be stopped by arranging the debt or showing hardship.

How much the IRS can take

The rules differ between a paycheck and a Social Security benefit. Here is each.

Wages

  • Everything above a protected base amount can be taken.
  • The base is tied to your standard deduction and number of dependents.
  • The levy is continuous until released.
  • A final notice of intent to levy must come first.

Social Security

  • Up to 15 percent of old age and survivors benefits, through the Federal Payment Levy Program.
  • Supplemental Security Income is excluded, and since 2015 disability benefits are not systemically levied.
  • Lump sum death benefits and children's benefits are excluded.
  • The levy can be released by arranging the debt or showing hardship.

What you can do about it

Each is something you request and the IRS reviews.

A levy on income can be released. Move quickly.

Both wage and Social Security levies can be stopped. Send your case in for a free review and we will tell you the fastest path.

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Related IRS notices

Stop a Wage GarnishmentHow to get a wage levy released.Levies and GarnishmentsHow levies work and how to stop them.Installment AgreementArrange the debt to release the levy.Currently Not CollectibleRelief when a levy causes hardship.

Not your notice? Look yours up on the home page.

The legal basis

What this is grounded in

  • Part of wages exempt from levy: Internal Revenue Code section 6334(d). See IRM 5.11.5.
  • Continuous levy of up to 15 percent of Social Security: Internal Revenue Code section 6331(h). See IRM 5.11.7 and the IRS Federal Payment Levy Program page.
  • Release of levy: Internal Revenue Code section 6343.
  • Supplemental Security Income and, since 2015, disability benefits are not levied through the program.

These are the controlling Internal Revenue Code sections and Internal Revenue Manual parts. Links go to the live IRS.gov pages so you can confirm every point yourself.

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