Notice 2006-106, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income

1. Table for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income (Forms 668-W(c) and 668-W(c)(DO)) 2007

Publication 1494, shown below, provides tables that show the amount of an individual’s income that is exempt from a notice of levy used to collect delinquent tax in 2007.

(Amounts are for each pay period.)

Filing Status: Single
Pay Period	Number of Exemptions Claimed on Statement
Pay Period	1	2	3	4	5	6	More Than 6
Daily	33.65	46.73	59.81	72.88	85.96	99.04	20.58 plus 13.08 for each exemption
Weekly	168.27	233.65	299.04	364.42	429.81	495.19	102.89 plus 65.39 for each exemption
Biweekly	336.54	467.31	598.08	728.85	859.62	990.38	205.77 plus 130.77 for each exemption
Semi-monthly	364.58	506.25	647.92	789.58	931.25	1072.92	222.92 plus 141.67 for each exemption
Monthly	729.17	1012.50	1295.83	1579.17	1862.50	2145.83	445.83 plus 283.33 for each exemption

Filing Status: Unmarried Head of Household
Pay Period	Number of Exemptions Claimed on Statement
Pay Period	1	2	3	4	5	6	More Than 6
Daily	43.27	56.35	69.42	82.50	95.58	108.65	30.19 plus 13.08 for each exemption
Weekly	216.35	281.73	347.12	412.50	477.88	543.27	150.96 plus 65.39 for each exemption
Biweekly	432.69	563.46	694.23	825.00	955.77	1086.54	301.92 plus 130.77 for each exemption
Semi-monthly	468.75	610.42	752.08	893.75	1035.42	1177.08	327.08 plus 141.67 for each exemption
Monthly	937.50	1220.83	1504.17	1787.50	2070.83	2354.17	654.17 plus 283.33 for each exemption

Filing Status: Married Filing Joint Return (and Qualifying Widow(er)s)
Pay Period	Number of Exemptions Claimed on Statement
Pay Period	1	2	3	4	5	6	More Than 6
Daily	54.23	67.31	80.38	93.46	106.54	119.62	41.15 plus 13.08 for each exemption
Weekly	271.15	336.54	401.92	467.31	532.69	598.08	205.77 plus 65.39 for each exemption
Biweekly	542.31	673.08	803.85	934.62	1065.38	1196.15	411.54 plus 130.77 for each exemption
Semi-monthly	587.50	729.17	870.83	1012.50	1154.17	1295.83	445.83 plus 141.67 for each exemption
Monthly	1175.00	1458.33	1741.67	2025.00	2308.33	2591.67	891.67 plus 283.33 for each exemption

Filing Status: Married Filing Separate Return
Pay Period	Number of Exemptions Claimed on Statement
Pay Period	1	2	3	4	5	6	More Than 6
Daily	33.65	46.73	59.81	72.88	85.96	99.04	20.58 plus 13.08 for each exemption
Weekly	168.27	233.65	299.04	364.42	429.81	495.19	102.89 plus 65.39 for each exemption
Biweekly	336.54	467.31	598.08	728.85	859.62	990.38	205.77 plus 130.77 for each exemption
Semi-monthly	364.58	506.25	647.92	789.58	931.25	1072.92	222.92 plus 141.67 for each exemption
Monthly	729.17	1012.50	1295.83	1579.17	1862.50	2145.83	445.83 plus 283.33 for each exemption

2. Table for Figuring Additional Exempt Amount for Taxpayers at Least 65 Years Old and/or Blind

Additional Exempt Amount

Filing Status	*	Daily	Wkly	Bi-Wkly	Semi-Mo	Monthly
Single or Head of Household	1 2	5.00 10.00	25.00 50.00	50.00 100.00	54.17 108.33	108.33 216.67
Any Other Filing Status	1 2 3 4	4.04 8.08 12.12 16.15	20.19 40.38 60.58 80.77	40.38 80.77 121.15 161.54	43.75 87.50 131.25 175.00	87.50 175.00 262.50 350.00

* ADDITIONAL STANDARD DEDUCTION claimed on Parts 3, 4, & 5 of levy.

Examples
These tables show the amount exempt from a levy on wages, salary, and other income. For example:
1. A single taxpayer who is paid weekly and claims three exemptions (including one for the taxpayer) has $299.04 exempt from levy.
2. If the taxpayer in number 1 is over 65 and writes 1 in the ADDITIONAL STANDARD DEDUCTION space on Parts 3, 4, & 5 of the levy, $324.04 is exempt from this levy ($299.04 plus $25.00).
3. A taxpayer who is married, files jointly, is paid biweekly, and claims two exemptions (including one for the taxpayer) has $673.08 exempt from levy.
4. If the taxpayer in number 3 is over 65 and has a spouse who is blind, this taxpayer should write 2 in the ADDITIONAL STANDARD DEDUCTION space on Parts 3, 4, & 5 of the levy. Then, $753.85 is exempt from this levy ($673.08 plus $80.77).