How Much Can the IRS Garnish From My Paycheck?

The IRS can garnish all of your paycheck except for an exempt amount, which is based on your filing status and your number of dependents. However, to protect that exempt amount, you must return the paperwork your employer gives you within three days – otherwise, the IRS may end up garnishing even more of your paycheck than usual. 

If you owe money to the IRS, you might be wondering just how much they can take from your paycheck. It’s a valid concern; the last thing you want is to be left struggling to make ends meet. Unfortunately, IRS wage garnishments can be extensive – to protect yourself, reach out for guidance from the tax debt attorneys at Damiens Law Firm, PLLC. Call (601) 476-2693 to speak with a tax debt attorney from our law firm today.

Key takeaways

• The IRS can garnish everything except the exempt amount.
• The exempt amount is based on your filing status and number of dependents. 
• If one job covers the exempt amount, the IRS can garnish all of your pay from a second job.
• The IRS isn’t subject to the same rules as most creditors that garnish wages.
• You can appeal wage garnishments if they cause economic hardship. 
• Contact a tax attorney to learn how to protect your wages from garnishment.

IRS Garnishment Limits Under Federal Law

With IRS wage garnishment, the limit is not on how much the agency can take from your check – rather, it’s based on how much money the agency must leave you. The amount of your pay that the IRS cannot garnish is called the exempt amount, and this amount is based on your filing status and your number of dependents. 

Publication 1494: Calculating the exempt amount for wage garnishment

The IRS uses Publication 1494 to calculate the exempt amount related to a wage garnishment. The numbers get updated annually with inflation, but they are not high. Unless you live on an extremely modest budget, you will most likely struggle to pay your bills if the IRS initiates a wage garnishment. 

Let’s take a look at the exempt amount in a few different situations. As of 2025, taxpayers with the following filing statuses and no dependents have this amount exempt per week:

• Single or married filing separately: $288.46
• Married filing jointly: $576.92
• Head of household: $432.69

However, if these same taxpayers have two dependents, their weekly exemption increases as follows:

• Single or married filing separately: $484.62
• Married filing jointly: $773.08
• Head of household: $628.85

For example, say that your take-home pay is typically $1000 per week. You file taxes as married filing jointly and have two dependents. Your exemption, as noted above, is $773.08 per week. That’s the amount you will see in your take-home pay moving forward, and your employer will send the other $226.92 to the IRS – that’s the difference between your exempt amount and your usual take-home pay.

How does the IRS determine your exempt amount?

To determine how much to exempt from your paycheck, the IRS will send your employer a form along with Publication 1494. Your employer will give you this packet before starting the garnishment. Once you receive it, you have three days to return it before the garnishment starts. The exempt amount is based on the filing status and dependents noted in your paperwork. 

What if I don’t return the garnishment paperwork to my employer?

If you don’t return the garnishment paperwork, your employer will calculate your exempt amount as if you’re single with no dependents. This can make a significant difference in how much the IRS takes from your paycheck. 

For example, let’s say that you are a single parent of three children who files as head of household. Your weekly exempt amount for 2025 is $726.93. However, you don’t return your garnishment paperwork, so your employer calculates your exempt amount as if you’re single with no dependents, thus leaving you with $288.46 per week. 

What if I need my income to pay child support?

Child support is the only expense that the IRS allows you to add to the exempt amount. For example, if your exempt amount is $2100 per month but you pay $1200 per month in child support, your exempt amount is $3300 per month. 

However, if you add child support to your exempt amount, you cannot note that dependent when calculating your exempt amount. To explain, imagine that you pay child support for a child who lives with a former partner, and you also have two other dependents who live with you full time. In this case, you note the two dependents when completing your wage garnishment paperwork, and then, you note the child support you pay to the other dependent. 

What about state taxes or other payroll deductions?

In most cases, the garnishment only affects your usual take-home income, and the IRS allows you to keep most payroll deductions that were in place before the garnishment started. However, if the IRS believes that one or more of the deductions are not necessary, they will be disallowed. 

For example, if you have a deduction for health insurance, the IRS will typically allow that to stay in place, and your garnishment will be calculated after you pay for your insurance. However, if you have a payroll deduction for an emergency savings account, the IRS will typically see that as unnecessary and not allow that to be considered before the garnishment.

What happens to bonuses and commissions?

As long as your wages cover the exempt amount, the IRS can take 100% of any additional income. So, if you get a bonus or commission on top of your usual pay, the agency will typically take all of that. 

IRS Wage Garnishment Limits When You Have Multiple Jobs

In cases when you have more than one job, the IRS can take 100% of your earnings from the second job. And, there’s usually no way to get around this because the IRS will notify your employer that they don’t have to give you an exempt amount. 

For example, say that you work at a hospital as a medical assistant. You also have a part-time job at a restaurant. The IRS may send the hospital instructions to garnish your wages, along with forms that help calculate the exempt amount. Then, the agency will also send a letter to the restaurant, telling them to garnish your wages and not leave you an exempt amount. 

Wage garnishment when spouses owe a joint tax debt

Under law, the IRS can garnish both paychecks if spouses own a tax debt from a jointly filed return. However, in practice, the IRS usually only garnishes the wages of the higher-earning spouse. The IRS advises revenue officers to only garnish both spouses if they are getting divorced or if they have refused to pay or flagrantly ignored the tax laws.

If the IRS garnishes both spouses and they file jointly, the agency will take the exempt amount from one spouse’s pay, and then, they will garnish all of the other spouse’s pay. However, if the spouses don’t file jointly, the agency will calculate each of their exempt amounts separately using the filing status relevant to their situation. 

Mississippi State Garnishment Laws

In addition to federal limits, each state may have its own laws regarding wage garnishment. Let’s take a closer look at Mississippi’s state garnishment laws as an example.

In Mississippi, the maximum amount that an employer can withhold from an employee’s wages for garnishment purposes is 25% of the employee’s disposable earnings or the amount by which the employee’s wages exceed 30 times the federal minimum wage, whichever is less.

It’s critical to familiarize yourself with the garnishment laws specific to your state, as they may differ from federal regulations. Having this knowledge can help you understand your rights and ensure that the garnishment is within legal limits.

FAQs About Wage Garnishment Limits and Processes

Why does the IRS garnish more than other creditors?

The IRS can often garnish more than other creditors because IRS garnishment is based on leaving you an exempt amount. In contrast, when a private creditor garnishes your wages, they are limited to taking a certain percentage of your disposable income. 

There are also other differences between IRS and private creditor garnishments on wages. Namely, the IRS doesn’t have to go to court to get a judgment against you, which most other creditors have to do.

What If the IRS Didn’t Notify Me About a Wage Garnishment?

If the IRS didn’t provide you with proper notice, you can appeal the garnishment on procedural grounds. Generally, the IRS must stop a garnishment if it was initiated in error. 

The IRS cannot garnish your wages without providing you with notice and an opportunity for due process. Before any garnishment can occur, they must send you a series of notices outlining the amount owed, the proposed garnishment amount, and your rights as a taxpayer.

These notices provide you with an opportunity to appeal the garnishment and request alternative payment arrangements with the IRS. It is crucial to respond promptly to these notices and take appropriate action to address your tax debt – in most cases, you only have 30 days to appeal. Ignoring them or failing to respond can result in the IRS proceeding with garnishment.

When will the IRS release a wage garnishment?

Once a wage garnishment is in place, it is possible to have it released under certain circumstances. If you can demonstrate that the garnishment causes financial hardship, you may be able to negotiate a release. You will need to provide documentation and evidence to support your claim, such as your bank account statements, utility bills, and medical expenses.

Additionally, if you can show that the garnishment will prevent you from meeting basic living expenses, you may be eligible for a release. The IRS will review your situation and consider releasing the tax levy if it determines that it is necessary for you to maintain a reasonable standard of living.

It is essential to consult with a tax debt lawyer to understand the requirements for requesting a release and navigate the process effectively.

Can I apply for a settlement while a wage garnishment is in place?

You can apply for a payment plan or a settlement, while the garnishment is underway, but the IRS generally will not stop the garnishment to review your application. However, if you get a settlement approved, the agency will stop the garnishment at that point.

The IRS offers various options for resolving tax debt, such as installment agreements, offers in compromise, and currently not collectible status. Through negotiation, you may be able to establish a more manageable repayment plan or even settle your tax debt for less than the full amount owed. However, negotiating with the IRS can be complex, and seeking guidance from a tax debt attorney can ensure you understand the implications and choose the best course of action.

How does a wage garnishment affect my finances?

It’s important to recognize that wage garnishment can have a significant impact on your finances. Having a portion of your paycheck withheld can make it challenging to cover your usual expenses and may lead to financial strain.

Furthermore, if the wage garnishment prevents you from paying credit card bills or loans, that will have an adverse effect on your credit score, making it harder for you to access credit or secure loans in the future. It is highly recommended to address your tax debt as soon as possible to minimize the potential impact on your financial well-being.

Should I contact an attorney?

Dealing with the IRS wage garnishments can be overwhelming, especially if you are unfamiliar with tax laws and procedures. In complex situations or if you feel unsure about how to proceed, seeking legal help is a wise decision.

A tax attorney or a certified public accountant (CPA) with experience in dealing with the IRS can provide valuable guidance and representation. They are tax professionals who can help you navigate the intricacies of the process, protect your rights, and ensure that you achieve the best possible outcome in resolving your tax debt.

If you have additional questions, check out our wage garnishment FAQs.

Safeguard Your Financial Future with a Tax Debt Attorney

While facing wage garnishment by the IRS can be a daunting experience, understanding the limits set by federal law and your rights as a taxpayer can empower you to take action. By educating yourself and seeking professional assistance when needed, you can work towards resolving your tax debt and protecting your financial well-being from an IRS levy.

Remember, if you find yourself in this situation, you are not alone. At Damiens Law Firm, PLLC, we are here to help you navigate the complex world of IRS wage garnishment and find a solution that works for you. Contact our firm to schedule a consultation. Dial (601) 476-2693 now.