There shall be exempt from levy—
apparel and school books. Such items of wearing apparel
and such school books as are necessary for the taxpayer
or for members of his family;
provisions, furniture, and personal effects. So much
of the fuel, provisions, furniture, and personal effects
in the taxpayer's household, and of the arms for personal
use, livestock, and poultry of the taxpayer, as does not
exceed $6,250 in value;
and tools of a trade, business, or profession. So many
of the books and tools necessary for the trade, business,
or profession of the taxpayer as do not exceed in the aggregate
$3,125 in value.
benefits. Any amount payable to an individual with respect
to his unemployment (including any portion thereof payable
with respect to dependents) under an unemployment compensation
law of the United States, of any State, or of the District
of Columbia or of the Commonwealth of Puerto Rico.
mail. Mail, addressed to any person, which has not been
delivered to the addressee.
annuity and pension payments. Annuity or pension payments
under the Railroad Retirement Act, benefits under the Railroad
Unemployment Insurance Act, special pension payments received
by a person whose name has been entered on the Army, Navy,
Air Force, and Coast Guard Medal of Honor roll (38 U.S.C.
1562), and annuities based on retired or retainer pay under
chapter 73 of title 10 of the United States Code.
compensation. Any amount payable to an individual as
workmen's compensation (including any portion thereof payable
with respect to dependents) under a workmen's compensation
law of the United States, any State, the District of Columbia,
or the Commonwealth of Puerto Rico.
for support of minor children. If the taxpayer is required
by judgment of a court of competent jurisdiction, entered
prior to the date of levy, to contribute to the support
of his minor children, so much of his salary, wages, or
other income as is necessary to comply with such judgment.
exemption for wages, salary, and other income. Any amount
payable to or received by an individual as wages or salary
for personal services, or as income derived from other sources,
during any period, to the extent that the total of such
amounts payable to or received by him during such period
does not exceed the applicable exempt amount determined
Certain service-connected disability payments. Any amount
payable to an individual as a service-connected (within
the meaning of section 101(16) of title 38, United States
Code) disability benefit under—
subchapter II, III, IV, V,,
or VI of chapter 11 of such title 38, or
chapter 13, 21, 23, 31, 32, 34, 35, 37, or 39 of such title
Certain public assistance payments. Any amount payable
to an individual as a recipient of public assistance under—
title IV or title XVI (relating to supplemental security
income for the aged, blind, and disabled) of the Social
Security Act, or
State or local government public assistance or public welfare
programs for which eligibility is determined by a needs
or income test.
Assistance under Job Training Partnership Act. Any amount
payable to a participant under the Job Training Partnership
Act (29 U.S.C. 1501 et seq.) from funds appropriated pursuant
to such Act.
Residences exempt in small deficiency cases and principal
residences and certain business assets exempt in absence
of certain approval or jeopardy
Residences in small deficiency cases. If the amount
of the levy does not exceed $5,000—
(i) any real property used
as a residence by the taxpayer; or
(ii) any real property
of the taxpayer (other than real property which is rented)
used by any other individual as a residence.
Principal residences and certain business assets. Except
to the extent provided in subsection
(i) the principal residence
of the taxpayer (within the meaning of section 121); and
(ii) tangible personal property or real property
(other than real property which is rented) used in the trade
or business of an individual taxpayer.
The officer seizing property of the type described in subsection
(a) shall appraise and set aside to the owner the amount
of such property declared to be exempt. If the taxpayer
objects at the time of the seizure to the valuation fixed
by the officer making the seizure, the Secretary shall summon
three disinterested individuals who shall make the valuation.
other property exempt. Notwithstanding any other law
of the United States (including section 207 of the Social
Security Act), no property or rights to property shall be
exempt from levy other than the property specifically made
exempt by subsection (a).
amount of wages, salary, or other income
on weekly basis. In the case of an individual who is
paid or receives all of his wages, salary, and other income
on a weekly basis, the amount of the wages, salary, and
other income payable to or received by him during any week
which is exempt from levy under subsection
(a)(9) shall be the exempt amount.
amount. For purposes of paragraph (1), the term "exempt
amount" means an amount equal to—
the sum of—
(i) the standard deduction,
(ii) the aggregate amount of the deductions for personal
exemptions allowed the taxpayer under section 151 in the
taxable year in which such levy occurs, divided by
Unless the taxpayer submits to the Secretary a written and
properly verified statement specifying the facts necessary
to determine the proper amount under subparagraph
(A) shall be applied as if the taxpayer were a married
individual filing a separate return with only 1 personal
Individuals on basis other than weekly. In the
case of any individual not described in paragraph
(1), the amount of the wages, salary, and other income
payable to or received by him during any applicable pay
period or other fiscal period (as determined under regulations
prescribed by the Secretary) which is exempt from levy under
(a)(9) shall be an amount (determined under such regulations)
which as nearly as possible will result in the same total
exemption from levy for such individual over a period of
time as he would have under paragraph
(1) if (during such period of time) he were paid or
received such wages, salary, and other income on a regular
allowed on principal residences and certain business assets
in certain circumstances
required. A principal residence shall not be exempt
from levy if a judge or magistrate of a district court of
the United States approves (in writing) the levy of such
The district courts of the United States shall have exclusive
jurisdiction to approve a levy under subparagraph
business assets. Property (other than a principal residence)
described in subsection
(a)(13)(B) shall not be exempt from levy if—
a district director or assistant district director of the
Internal Revenue Service personally approves (in writing)
the levy of such property; or
the Secretary finds that the collection of tax is in jeopardy.
An official may not approve a levy under subparagraph
(A) unless the official determines that the taxpayer's
other assets subject to collection are insufficient to pay
the amount due, together with expenses of the proceedings.
allowed on certain specified payments. Any payment described
in subparagraph (B) or (C) of section 6331(h)(2) shall not
be exempt from levy if the Secretary approves the levy thereon
under section 6331(h).
general. In the case of any calendar year beginning
after 1999, each dollar amount referred to in paragraphs
(3) of subsection
(a) shall be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3)
for such calendar year, by substituting "calendar year 1998"
for "calendar year 1992" in subparagraph (B) thereof.
Rounding If any dollar amount after being increased under
(1) is not a multiple of $10, such dollar amount shall
be rounded to the nearest multiple of $10.
(Aug. 16, 1954, ch. 736,
68A Stat. 784; Pub. L. 85-840, title IV, § 406, Aug. 28,
1958, 72 Stat. 1047; Pub.
L. 89-44, title VIII, § 812(a), June 21,
1965, 79 Stat. 170; Pub.
L. 89-719, title I, § 104(c), Nov. 2, 1966, 80 Stat. 1137;
Pub. L. 91-172, title IX, § 945(a), Dec. 30,
1969, 83 Stat. 729; Pub.
L. 94-455, title XII, § 1209(a)-(c), title XIX, § 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat.
1709, 1710, 1834; Pub. L. 97-248, title III, § 347(a), Sept.
3, 1982, 96 Stat. 638;
Pub. L. 98-369, div. B, title VI, § 2661(o)(5), July 18,
1984, 98 Stat. 1159; Pub.
L. 99-514, title XV, § 1565(a), Oct. 22,
1986, 100 Stat. 2763; Pub.
L. 100-647, title I, § 1015(o), title VI, § 6236(c), Nov.
10, 1988, 102 Stat. 3572,
3738; Pub. L. 102-83, § 5(c)(2), Aug. 6,
1991, 105 Stat. 406; Pub.
L. 104-168, title V, § 502(a)-(c), July 30,
1996, 110 Stat. 1461; Pub.
L. 104-193, title I, § 110(l)(3), formerly § 110(l)(6),
Aug. 22, 1996, 110 Stat.
2173, renumbered and amended Pub. L. 105-33, title V, §
5514(a)(2), (3), Aug. 5, 1997,
111 Stat. 620; Pub. L. 105-34, title III, § 312(d)(1), title
X, § 1025(a), Aug. 5, 1997, 111 Stat. 839, 924; Pub. L.
105-206, title III, § 3431(a)-(c), 3445(a), (b), July 22,
1998, 112 Stat. 758, 762,