Wage Garnishment Attorney

The IRS wage levy: Form 668-W and the Publication 1494 table

An IRS wage levy on Form 668-W attaches to every paycheck until it is released, and you keep only the amount in the Publication 1494 table. The authority is section 6331(e) of the Internal Revenue Code, which makes a levy on wages continuous, unlike a bank levy that takes only what is there on one day. The exempt amount tracks the standard deduction for your filing status plus an amount for each dependent, divided across your pay periods. For 2026 a single person paid every two weeks with no dependents keeps $619.23 a check, plus $203.85 for each dependent, and a married couple filing jointly on the same schedule keeps $1,238.46 plus $203.85 per dependent. Everything above that goes to the IRS. Your employer hands you a Statement of Dependents and Filing Status with the levy, and if you do not return it within three days the exempt amount is figured as married filing separately with no dependents. A separate bonus is taken entirely, and court-ordered child support that predates the levy is carved out only if you ask.

The FTB Earnings Withholding Order for Taxes

The FTB’s Earnings Withholding Order for Taxes (FTB 2905) takes up to 25 percent of your disposable earnings each pay period until the balance is paid or the order is released. The authority is the Wage Garnishment Law, Code of Civil Procedure section 706.070 through section 706.084, and section 706.074 sets the amount at the federal ceiling in 15 U.S.C. section 1673(a): the lesser of 25 percent of disposable earnings or the amount by which weekly disposable earnings exceed 30 times the federal minimum wage. Disposable earnings are gross pay minus deductions required by law, so a 401(k) contribution or a health premium does not reduce the number. The employer has ten days to give you a copy of the order under section 706.075, starts withholding with the first pay period that ends ten or more days after service under section 706.078, and keeps going until the FTB withdraws the order, which stays in force against that employer for a year after you leave. Section 706.075 also gives you a right the FTB does not advertise: you can request an administrative hearing to reduce the amount at any time, and the state has to decide within 15 days of the request, on the standard of what is necessary for the support of you and your family.

EDD and CDTFA earnings withholding orders

The EDD and the CDTFA garnish under the same Code of Civil Procedure article and the same 25 percent of disposable earnings, each with its own hardship procedure. The EDD’s order collects payroll tax, including amounts assessed against an owner personally under Unemployment Insurance Code section 1735, and its instructions to employers say to begin withholding as soon as the order arrives and to keep it alive for a year after an employee leaves. Child and spousal support orders come first, and the EDD gets whatever is left of the 25 percent. The CDTFA’s Earnings Withholding Order typically takes 25 percent of after-tax pay, and its Publication 54 promises a hardship hearing before a supervisor or office lead on a CDTFA-403-E Individual Financial Statement, with the order reduced or released on a documented inability to pay.

How a release or a reduction is negotiated, agency by agency

The IRS has to release a wage levy that causes economic hardship, and it releases one when an installment agreement or currently not collectible status is in place; California modifies for hardship but rarely releases outright. Section 6343(a) lists the grounds, and Treasury Regulation section 301.6343-1 defines hardship as being unable to meet basic, reasonable living expenses under the Collection Financial Standards. For the IRS the order of work is Form 2848 on day one, the transcripts and the levy date, then a call to the Automated Collection System or the revenue officer with a Form 433-F financial statement and a proposal. If the numbers support a payment we ask for the installment agreement and the release together, and if they do not we ask for currently not collectible status. The release is Form 668-D, faxed to your employer, and a typical release lands within a few business days of the IRS accepting the plan.

The FTB modifies an Earnings Withholding Order on its financial statement with the pay stubs and bills behind it, and it says plainly that it will reduce the withholding but not the balance. Requests go through MyFTB or the collector named on the order. The EDD works from a DE 926B financial statement and an Installment Agreement Request (DE 927B), and an installment agreement it accepts takes the place of the order. The CDTFA runs the hardship hearing described above. Hardship means the same thing everywhere, that the garnishment leaves you unable to pay for housing, food, utilities, transportation and medical care, but each agency wants its own form.

What to have ready

Your last three pay stubs with the year-to-date figures, the levy or order your employer received (payroll has a copy), the LT11 or Letter 1058 with its date, the filing status and dependents you claimed, any court orders for support, this month’s rent or mortgage, utilities, insurance and medical bills, and confirmation that every return is filed. The larger fix for the balance behind the levy is on our tax debt attorney page, and the IRS payment programs that end most wage levies are explained on our IRS Fresh Start program page.

How much can the IRS take from my paycheck?

Everything above the exempt amount in Publication 1494. For 2026 a single person with no dependents paid every two weeks keeps $619.23 a check, and a married couple filing jointly keeps $1,238.46, plus $203.85 per dependent in either case. There is no percentage cap, which is why an IRS wage levy hurts more than a California one.

How much can the FTB garnish from my wages?

Up to 25 percent of disposable earnings, meaning pay after legally required deductions, under Code of Civil Procedure section 706.074 and the federal ceiling it adopts. The EDD and the CDTFA use the same 25 percent. The FTB lowers the amount for documented financial hardship, and you can demand a hearing on the amount at any time.

How do I stop an IRS wage garnishment?

Give the IRS a reason under section 6343 to release it: an installment agreement, currently not collectible status, a hardship showing, or proof that the levy was premature. The IRS then faxes Form 668-D to your employer. Ignoring it does not work, because the levy is continuous and your employer is liable if it stops withholding on its own.

Does a wage garnishment end if I change jobs?

An IRS levy is served on the employer, so a new employer is not bound until the IRS serves it, which happens once the new wages are reported. An FTB, EDD or CDTFA order stays in effect against the old employer for a year after you leave, and a new order follows you to the next job.