The Internal Revenue Service (IRS) can take Social Security benefits to cover your unpaid back taxes.
The Internal Revenue Service (IRS) has the legal authority to take Social Security benefits to cover your unpaid back taxes. In some cases, the IRS can seize retirement, adult survivor benefits, and disability benefits. However, the agency cannot take lump sum death benefits, survivor’s benefits paid to children, or Supplemental Security Income (SSI).
An important note: You can still collect Social Security even if you owe back taxes. The IRS doesn’t block your eligibility, but it may garnish a portion of your monthly payments.
For help, contact Damiens Law today. We provide boutique tax resolution services and work closely with our clients to find solutions for their unique situations. Here’s what you need to know about tax levies on Social Security.
Quick Answer: Can the IRS take your Social Security? |
Key Takeaways:
- Automatic levy – The IRS can automatically withhold 15% of Social Security retirement or survivors’ benefits paid to adults.
- Manual levy – The IRS can seize Social Security retirement and survivors’ benefits paid to adults, and disability payments through a manual levy.
- Final Intent to Levy Notice – Notices CP91 or CP298 give you a 30-day warning before the IRS begins seizing your SS payments.
- How to avoid a levy – Set up a payment plan, apply for an offer in compromise, or qualify for currently not collectible status. You can also request a collection due process hearing before the 30-day notice expires to discuss payment options.
- How to stop a levy – The IRS must stop the levy if you prove it creates financial hardship or it was issued in error.
- Eligibility is safe – You can still collect Social Security even if you owe back taxes; the IRS only garnishes part of the payments, but it does not stop you from receiving them.
What Is a Tax Levy on Social Security Benefits?
A tax levy occurs when the IRS seizes your Social Security payments for unpaid taxes. The IRS typically uses the automated Federal Payment Levy Program (FPLP) to seize 15% of SS benefits. The agency cannot use the FPLP to seize disability payments or any other exempt Social Security payments.
The IRS can also use a manual levy to seize Social Security benefits. IRS agents must initiate manual levies, which can apply to varying portions of your SS payments. Unlike the automated levy, manual levies can apply to retirement benefits, survivor benefits paid to adults, and disability payments.
The IRS is legally prohibited from levying lump sum death benefits, SSI, or survivor benefits paid to children.
| SSA Benefit | Can IRS Garnish It? | How? | Notes |
|---|---|---|---|
| Retirement | Yes | Automated 15% or manual levy | Most common levy type |
| Adult Survivor Benefits | Yes | Automated 15% or manual levy | Children’s survivor benefits cannot be levied |
| Disability (SSDI) | Yes | Manual levy only | FPLP cannot take disability |
| SSI | No | Not allowed | SSI is fully protected |
| Lump-Sum Death Benefit | No | Not allowed | Exempt |
What to Expect If the IRS Garnishes Your Social Security
Before garnishing Social Security, the IRS will send you a Final Intent to Levy notice – often CP91 or CP298. These notices give you 30 days to pay your tax liability, make other arrangements, or request a Collection Due Process hearing. If you don’t take action, the IRS will start to levy your payment.
How Long Can the IRS Garnish Social Security?
The IRS can continue to garnish your benefits until:
- You pay your tax debt, including all interest and penalties, in full.
- The garnishment pays off your tax liability.
- The agency approves a levy release through resolution.
- You reach the collection statute expiration date (CSED)—generally 10 years from the date of the tax assessment.
How to Avoid a Social Security Garnishment on Tax Debt
To protect your Social Security benefits and other assets, you should make arrangements for your tax debt as soon as possible. Getting IRS approval for one of the following options before the levy starts protects your Social Security payments from garnishment:
- Installment agreement: The IRS offers several monthly payment options for various levels of tax debt.
- Partial payment installment agreement (PPIA): A PPIA allows you to make monthly payments until the CSED, the final date the IRS can enforce collections on the debt. The IRS allows any remaining balance to expire after this date. You must make a financial disclosure to qualify.
- Offer in compromise (OIC): An OIC allows you to settle your debt for less than the full amount you owe, and the IRS discharges the rest of the bill. Qualifying requires convincing the IRS that your offer is the most you can afford to pay.
- Currently not collectible (CNC): If you prove that you cannot afford to pay your tax liability, the IRS will mark your account as CNC. This status stops all collection actions against you, including Social Security garnishments. The IRS may review your file every couple of years to see whether your financial status has changed. If SS is your only income, you may be able to secure CNC status with less paperwork than usual.
How to Stop an IRS Social Security Levy
If the IRS has already started to garnish your Social Security, you can fight to have it reduced or stopped entirely. A tax attorney can be a big help, especially in situations where the IRS is not allowed to start a levy, such as the following:
- The agency didn’t follow protocol: The IRS didn’t send you a notice with a 30-day warning that outlined your right to request a hearing.
- The debt has expired: The IRS has approximately 10 years to collect tax debts. It cannot issue levies after the Collection Statute Expiration Date (CSED).
- You have a pending resolution application: The IRS is not legally allowed to issue levies when you have a pending request for an installment agreement, innocent spouse relief, or offer in compromise.
- You’re appealing a decision: Except in limited cases, the agency can’t legally issue levies while you’re appealing an issue with the Tax Court.
- You have a bankruptcy stay: The agency cannot issue a levy if you’re filing for bankruptcy and a stay is in place.
If the IRS issued the levy correctly, you can stop it by:
- Paying your tax debt in full.
- Setting up a qualifying payment plan and confirming its terms prevent the garnishment from continuing.
- Convincing the IRS that stopping the levy will help you pay your taxes.
- Proving that the levy creates financial hardship and prevents you from paying your living expenses.
- Establishing that the levy is against exempt assets.
How the Exempt Amount Affects You
Whether you work, collect Social Security, or both, a certain amount of your income is exempt from tax levies. The IRS updates these numbers annually in Publication 1494. The amount is based on the standard deduction and the number of dependents you have. For 2026, the exempt monthly amount is $1,3341.67 for a single filer with no dependents.
However, because most Social Security garnishments happen automatically through the FPLP with no human agent oversight, the IRS will take 15% without confirming that you have enough to live on. If the amount left after the garnishment is less than your exempt amount, you should immediately contact the IRS or reach out to a tax attorney for help.
A note on manual levies: If the IRS uses a manual levy, it may seize any amount above your exempt threshold. If your Social Security check is large enough to cover that exemption, the IRS could legally garnish 100% of a paycheck from a part-time job, if you have one.
What Is the Federal Payment Levy Program?
The Federal Payment Levy Program allows the IRS to seize tax debts from federal payments. Under the FPLP, the IRS can levy the following amounts until your tax debt, interest, and penalties are paid in full:
- Up to 15% of federal employee retirement annuities
- Up to the full amount of payments to federal vendors
- Up to the full amount of travel advancements or reimbursements for federal employees
- Up to 15% of salaries paid to some federal employees
- Up to 15% of Social Security Old Age and Survivor benefits and Railroad Retirement benefits
The majority of payments seized through the FPLP are Social Security benefits—during the first six months of 2020, 72% of payments seized under this program were Social Security benefits.
In 2011, the IRS implemented a low-income filter to prevent the program from affecting low-income taxpayers, but despite the filter, some still face levies on their Social Security benefits. If that has happened to you, contact the IRS directly or contact a tax attorney for help.
FAQs about Social Security Levies
Can I Collect Social Security If You Owe Back Taxes?
Yes, you can collect Social Security benefits even if you owe back taxes. If you’ve recently become eligible for Social Security, you can sign up for benefits regardless of your tax debt. However, once you start receiving monthly payments, the IRS may be able to seize a portion of your payments to cover that debt.
How Long Can the IRS Garnish Social Security?
The IRS can garnish your Social Security payments until you have repaid all back taxes, penalties, and interest, you make arrangements to pay in installments, qualify for an OIC or other program, or the 10-year statute of limitations expires. However, certain legal actions (bankruptcy, CNC status) can pause this 10-year clock, so it isn’t always a simple decade-long window.
How Much Can the IRS Garnish From Social Security?
The IRS can garnish 15% of your payment. Previously, the law required the agency to leave at least $750, but with the automated system, the IRS can take 15% regardless of how much you have left. If the IRS uses a manual levy on your benefits, they may take more or less than 15%.
However, you are entitled to a certain exempt amount based on your filing status and number of dependents. You should contact the IRS to stop or reduce the levy if the garnishment exceeds this amount.
Can the IRS take your Social Security if you haven’t filed taxes?
Yes. If you haven’t filed, the IRS may file a Substitute for Return (SFR) for you. This return often results in a higher tax bill because you don’t get the benefit of certain deductions. If you don’t make arrangements to settle your debt, the IRS will take the next step, levying your SS to collect the taxes you owe.
Can the IRS Garnish My Social Security Disability?
The IRS cannot use an automated levy to seize disability payments, but it can use the manual levy process to get these benefits.
Can the IRS Garnish Supplemental Security Income?
The IRS cannot garnish Supplemental Security Income (SSI), a monthly cash benefit for disabled, blind, or low-income people aged 65 or older. Although the Social Security Administration administers the program, the benefits are not the same.
Can the IRS take 100% of my paycheck if I also collect Social Security?
It is possible. If your SS benefits already meet or exceed the exempt amount that the IRS must allow you, the agency may garnish the entire amount of any secondary wages you earn.
How Do I Stop the IRS From Garnishing My Social Security?
Pay off your tax balance in full, if possible, and as soon as you can. If you can’t afford your tax bill, don’t ignore IRS notices. Apply for an installment agreement to pay off your balance monthly, request CNC status if you can’t pay right now, or apply for an OIC to settle your debt.
Get Help if the IRS Is Garnishing Your Social Security
If the IRS is garnishing your payments or you’re worried about garnishment, contact us today. At Damiens Law, we are devoted to helping our clients find the best resolution for their unique tax problems. When you contact us, we can discuss your tax issues and help you find relief tailored to your unique situation.
The IRS can seize retirement, adult survivor benefits, and disability benefits in some cases. The agency cannot take lump sum death benefits, survivor’s benefits paid to children, or Supplemental Security Income (SSI).
