Plenty of people are still working at 66, 70 and beyond. Plenty of people work with a serious vision impairment. If the IRS levies their wages, the law gives them a slightly bigger cushion than everyone else. It is not automatic. You have to claim it.
This guide covers where the extra amount comes from, how big it is for 2026, who can claim it, and how to make sure your employer actually applies it.
Where the extra exemption comes from
Your wage levy exemption is built from your standard deduction. IRC 6334(d) uses the standard deduction as the base. Treasury Regulation 301.6334-3(b) spells out that the standard deduction used for the levy includes “additional standard deductions on account of age or blindness.”
Those additional amounts come from IRC 63(f). You get one additional amount if you reach age 65 before the end of the tax year, and another if you are blind at the end of the year. A married taxpayer can also count the spouse’s age and blindness in the situations the statute allows. Someone who is both 65 and blind gets two.
The 2026 amounts
For 2026, Rev. Proc. 2025-32 sets the additional standard deduction at $1,650 per qualifying condition, or $2,050 if you are unmarried and not a surviving spouse. Publication 1494 (Rev. 12-2025) converts those annual amounts into per-paycheck figures. Here is the 2026 table:
| Pay period | Single or head of household, per box | Any other filing status, per box |
|---|---|---|
| Daily | $7.88 | $6.35 |
| Weekly | $39.42 | $31.73 |
| Biweekly | $78.85 | $63.46 |
| Semimonthly | $85.42 | $68.75 |
| Monthly | $170.83 | $137.50 |
Source: IRS Publication 1494 (Rev. 12-2025), levies served in 2026.
Pub. 1494 calls each one an entry in the “ADDITIONAL STANDARD DEDUCTION” space on Parts 3, 4 and 5 of the levy. You write the number of boxes you qualify for, and the employer multiplies.
The IRS’s own examples
The 2026 Pub. 1494 works two examples worth reading closely.
- A single taxpayer paid weekly who claims three dependents has $615.38 exempt. If that taxpayer is over 65 and writes 1 in the additional standard deduction space, the exempt amount becomes $654.80. That is $615.38 plus $39.42.
- A taxpayer who is married, files jointly, is paid biweekly and claims two dependents has $1,646.16 exempt. If that taxpayer is over 65 and has a spouse who is blind, the taxpayer writes 2, and $1,773.08 is exempt. That is $1,646.16 plus two times $63.46.
Notice the married example uses the lower “any other filing status” rate. The unmarried rate is higher because the statute gives unmarried taxpayers a larger additional amount.
Who can claim it
Age
Under IRC 63(f)(1), you qualify if you have attained age 65 before the close of your tax year. Because the levy uses the figures for the year the levy is served, think about the year of the levy, not just today.
Blindness
IRC 63(f)(4) defines blindness for tax purposes. You are blind only if your central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if your visual acuity is better than that but your field of vision is limited so that the widest diameter subtends an angle no greater than 20 degrees. That is a medical standard. If you claim it, have documentation from your eye doctor in your file.
Your spouse
IRC 63(f) also allows the additional amounts for a spouse who is 65 or blind, in the situations the statute permits. In practice, this most often comes up on a joint return. The Pub. 1494 example of a taxpayer over 65 whose spouse is blind is exactly this situation.
What it is worth over a year
One box, single filer, paid biweekly: $78.85 per paycheck. Over 26 paychecks that is $2,050.10, essentially the full annual additional deduction. Two boxes doubles it. For someone living on a levied paycheck, that is a utility bill or two every month.
How to claim it
- On the levy statement your employer gave you, find the additional standard deduction space Pub. 1494 refers to.
- Write the number of conditions that apply: 1 for 65 or older, 1 for blind, and the same for a spouse when allowed.
- Sign and return it. The statement is verified under penalty of perjury.
- Ask payroll to confirm the new exempt amount in writing and check your next stub against the calculator.
If you already turned in a statement without the additional deduction, file a new one. IRM 5.11.5.4.1 says you can give your employer a new statement to have the exempt amount recomputed. Guidance on that is in updating an old levy.
A full example
Ruth is 67, unmarried, and files as head of household because her grandson, age 15, lives with her all year and she pays the household costs. She works at a medical office and is paid semimonthly. Her usual take-home pay is $1,900 per check.
- Head of household base, semimonthly, 2026: $1,006.25
- One dependent: $220.83
- One additional standard deduction box for age: $85.42
- Exempt amount: $1,312.50
- Sent to the IRS each payday: $587.50
If Ruth had returned the statement but skipped the additional deduction box, she would keep $85.42 less every check, or $2,050.08 over the 24 paychecks in a year. If she never returned the statement at all, her employer would use the married filing separately, no dependent figure of $670.83, and the IRS would take $1,229.17 each payday. Same woman, same job, three very different paychecks. For more on the overall process at my firm’s main site, see IRS wage garnishments explained.
Turning 65 while the levy is running
This is the trap. Treasury Regulation 301.6334-3(e) says the exempt amount stays the same for pay periods after the levy is served, even if your facts change, unless you submit a new verified statement. Your birthday does not update your employer’s payroll system. A new statement does.
The same rule applies if your vision deteriorates to the statutory standard during the levy, or if your spouse turns 65. Each change is a reason to send in a new statement.
A bigger point for older workers
The additional deduction helps, but it is modest. If you are over 65 and the levy leaves you unable to cover medical costs, housing and food, the stronger tool is usually an economic hardship release. Treasury Regulation 301.6343-1(b)(4) specifically lists your age, ability to earn and medical expenses among the factors the IRS considers. Older taxpayers with high medical costs often have a real hardship claim.
Also look at the overall picture. If the debt is old, check where the collection statute stands. A continuous wage levy must be released when the collection period expires.
And if you are not sure which filing status to put on the statement, read how to fill out the levy statement first.
The law gives older and blind workers a little more room. Write the number in the box, or you do not get it.