I.R.C. § 6334(a) Enumeration —
There shall be exempt from levy—
I.R.C. § 6334(a)(1) Wearing 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;
I.R.C. § 6334(a)(2) Fuel, 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;
I.R.C. § 6334(a)(3) Books 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.
I.R.C. § 6334(a)(4) Unemployment 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.
I.R.C. § 6334(a)(5) Undelivered Mail —
Mail, addressed to any person, which has not been delivered to the addressee.
I.R.C. § 6334(a)(6) Certain 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. 562), and annuities based on retired or retainer pay under chapter 73 of title 10 of
the United States Code.
I.R.C. § 6334(a)(7) Workmen's 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.
I.R.C. § 6334(a)(8) Judgments 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.
I.R.C. § 6334(a)(9) Minimum 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 under subsection
(d).
I.R.C. § 6334(a)(10) 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—
I.R.C. § 6334(a)(10)(A) —
subchapter II, III, IV, V, or VI of chapter 11 of such title 38, or
I.R.C. § 6334(a)(10)(B) —
chapter 13, 21, 23, 31, 32, 34, 35, 37, or 39 of such title 38.
I.R.C. § 6334(a)(11) Certain Public Assistance Payments —
Any amount payable to an individual as a recipient of public assistance under—
I.R.C. § 6334(a)(11)(A) —
title IV or title XVI (relating to supplemental security income for the aged, blind,
and disabled)
of the Social Security Act, or
I.R.C. § 6334(a)(11)(B) —
State or local government public assistance or public welfare programs for which
eligibility is determined by a needs or income test.
I.R.C. § 6334(a)(12) 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.
I.R.C. § 6334(a)(13) Residences Exempt In Small Deficiency Cases And Principal Residences And Certain Business
Assets Exempt In Absence Of Certain Approval Or Jeopardy
I.R.C. § 6334(a)(13)(A) Residences In Small Deficiency Cases —
If the amount of the levy does not exceed $5,000—
I.R.C. § 6334(a)(13)(A)(i) —
any real property used as a residence by the taxpayer; or
I.R.C. § 6334(a)(13)(A)(ii) —
any real property of the taxpayer
(other than real property which is rented) used by any other individual as a residence.
I.R.C. § 6334(a)(13)(B) Principal Residences And Certain Business Assets —
Except to the extent provided in subsection (e)—
I.R.C. § 6334(a)(13)(B)(i) —
the principal residence of the taxpayer (within the meaning of section 121); and
I.R.C. § 6334(a)(13)(B)(ii) —
tangible personal property or real property (other than real property which is rented)
used in the trade or business of an individual taxpayer.
I.R.C. § 6334(b) Appraisal —
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.
I.R.C. § 6334(c) No 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).
I.R.C. § 6334(d) Exempt Amount Of Wages, Salary, Or Other Income
I.R.C. § 6334(d)(1) Individuals 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.
I.R.C. § 6334(d)(2) Exempt Amount —
For purposes of paragraph (1), the term “exempt amount"
means an amount equal to—
I.R.C. § 6334(d)(2)(A) —
the sum of—
I.R.C. § 6334(d)(2)(A)(i) —
the standard deduction, and
I.R.C. § 6334(d)(2)(A)(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
I.R.C. § 6334(d)(2)(B) —
52.
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), subparagraph
(A) shall be applied as if the taxpayer were a married individual filing a separate
return with only 1 personal exemption.
I.R.C. § 6334(d)(3) 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 subsection (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 weekly basis.
I.R.C. § 6334(d)(4) Years When Personal Exemption Amount Is Zero
I.R.C. § 6334(d)(4)(A) In General —
In the case of any taxable year in which the exemption amount under section 151(d) is zero, paragraph (2) shall not apply and for purposes of paragraph
(1) the term “exempt amount” means an amount equal to—
I.R.C. § 6334(d)(4)(A)(i) —
the sum of the amount determined under subparagraph (B) and the standard deduction,
divided by
I.R.C. § 6334(d)(4)(B) Amount Determined —
For purposes of subparagraph (A), the amount determined under this subparagraph is
$4,150 multiplied by the number of the taxpayer's dependents for the taxable year
in which the levy occurs.
I.R.C. § 6334(d)(4)(C) Inflation Adjustment —
In the case of any taxable year beginning in a calendar year after 2018, the $4,150
amount in subparagraph (B) shall be increased by an amount equal to—
I.R.C. § 6334(d)(4)(C)(i) —
such dollar amount, multiplied by
I.R.C. § 6334(d)(4)(C)(ii) —
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting
“2017” for “2016” in subparagraph
(A)(ii) thereof.
If any increase determined under the preceding sentence is not a multiple of $100,
such increase shall be rounded to the next lowest multiple of $100.
I.R.C. § 6334(d)(4)(D) Verified Statement —
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),
subparagraph (A)
shall be applied as if the taxpayer were a married individual filing a separate return
with no dependents.
I.R.C. § 6334(e) Levy Allowed On Principal Residences And Certain Business Assets In Certain Circumstances
I.R.C. § 6334(e)(1) Principal Residences
I.R.C. § 6334(e)(1)(A) Approval 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 residence.
I.R.C. § 6334(e)(1)(B) Jurisdiction —
The district courts of the United States shall have exclusive jurisdiction to approve
a levy under subparagraph (A).
I.R.C. § 6334(e)(2) Certain Business Assets —
Property (other than a principal residence) described in subsection (a)(13)(B) shall
not be exempt from levy if—
I.R.C. § 6334(e)(2)(A) —
a district director or assistant district director of the Internal Revenue Service
personally approves
(in writing) the levy of such property; or
I.R.C. § 6334(e)(2)(B) —
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.
I.R.C. § 6334(f) Levy 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).
I.R.C. § 6334(g) Inflation Adjustment
I.R.C. § 6334(g)(1) In General —
In the case of any calendar year beginning after
1999, each dollar amount referred to in paragraphs (2) and (3) of subsection (a)
shall be increased by an amount equal to—
I.R.C. § 6334(g)(1)(A) —
such dollar amount, multiplied by
I.R.C. § 6334(g)(1)(B) —
the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, by substituting “calendar year 1998” for “calendar year
2016” in subparagraph (A)(ii) thereof.
I.R.C. § 6334(g)(2) Rounding —
If any dollar amount after being increased under paragraph
(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; Aug. 28, 1958,
Pub. L. 85-840, title IV, 406, 72 Stat. 1047; June 21, 1965, Pub. L. 89-44, title VIII, 812(a), 79 Stat. 170; Nov. 2, 1966, Pub. L. 89-719, title I, 104(c), 80 Stat. 1137; Dec. 30, 1969, Pub. L. 91-172, title IX, 945(a), 83 Stat. 729; Oct. 4, 1976, Pub. L. 94-455, title XII, 1209(a)-(c), title XIX, 1906(b)(13)(A), 90 Stat. 1709, 1710, 1834; Sept.
3, 1982, Pub. L. 97-248, title III, 347(a), 96 Stat. 638; July 18, 1984, Pub. L. 98-369, div. B, title VI, 2661(o)(5), 98 Stat. 1159; Oct. 22, 1986, Pub. L. 99-514, title XV, 1565(a), 100 Stat. 2763; Nov. 10, 1988, Pub. L. 100-647, title I, 1015(o), title VI, 6236(c), 102 Stat. 3572, 3738; Aug. 22, 1996, Pub. L. 104-193, title I, 110(l)(6), 110 Stat. 2105; Pub. L. 105-34, title III, X, Sec. 312(d)(1), 1025(a), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206, title III, Secs. 3431, 3445, title VI, Sec. 6005(e), July 22, 1998, 112 Stat. 685;
Pub. L. 115-97, title I, Sec. 11002(d)(1)(II), 11041(d), Dec. 22, 2017, 131 Stat. 2054; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(283), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018--Subsec.
(a)(10)(A). Pub. L. 115-141, Div. U, Sec. 401(a)(283), amended subpar. (A) by substituting “V,”
for “V,,”.
2017 —
Subsec. (d)(4). Pub. L. 115-97, Sec. 11041(d), amended subsec. (d) by adding par. (4).
Subsec. (g)(1)(B). Pub. L. 115-97, Sec. 11002(d)(1)(II), amended subpar. (B) by substituting “for ‘calendar year 2016’ in subparagraph (A)(ii)”
for “for ‘calendar year 1992’ in subparagraph (B)”.
1998--Subsec. (a)(2). Pub. L. 105-206, Sec. 3431(a), amended par. (2) by substituting “$6,250” for “$2,500”.
Subsec. (a)(3). Pub. L. 105-206, Sec. 3431(b), amended par. (3) by substituting
“$3,125” for “$1,250”.
Subsec. (a)(13). Pub. L. 105-206, Sec. 3445(a), amended par. (13). Prior to amendment it read as follows:
“(13) Principal residence exempt in absence of certain approval or jeopardy
Except to the extent provided in subsection (e), the principal residence of the taxpayer
(within the meaning of section 121).”
Subsec. (e). Pub. L. 105-206, Sec. 3445(b), amended subsec. (e). Prior to amendment it read as follows:
“(e) Levy allowed on principal residence in case of jeopardy or certain approval
Property described in subsection (a)(13) shall not be exempt from levy if--
“(1) a district director or assistant district director of the Internal Revenue Service
personally approves (in writing) the levy of such property, or
“(2) the Secretary finds that the collection of tax is in jeopardy.”
Subsec. (g)(1). Pub. L. 105-206, Sec. 3445(b), amended par. (1) by substituting
“1999” for “1997” and “1998” for “1996”.
1997--Subsec. (a)(13). Pub. L. 105-34, Sec. 312(d)(1), amended par. (13) by substituting “section 121” for “section 1034”.
Subsec. (f). Pub. L. 105-34, Sec. 1025(a), redesignated subsec (f) as subsec.
(g) and added a new subsec. (f).
1996--Subsec. (a)(11)(A). Pub. L. 104-193, 110(l)(3), as redesignated by Pub. L. 105-33, Sec. 5514(a)(1), struck ‘(relating to aid to families with dependent children)’.
Subsec. (a)(2). Pub. L. 104-168, 502(a), substituted “So” for “If the taxpayer is the head of a family, so”, “the
taxpayer's household” for “his household”, and “$2,500” for “$1,650 ($1,550 in the
case of levies issued during 1989)”
Subsec. (a)(3). Pub. L. 104-168, 502(b), substituted “$1,250” for “$1,100 ($1,050 in the case of levies issued during
1989)”.
Subsec. (f). Pub. L. 104-168, 502(c), added subsection (f).
1988--Subsec. (a)(2). Pub. L. 100-647, 6236(c)(1), substituted
“$1,650 ($1,550 in the case of levies issued during 1989)” for “$1,500”.
Subsec. (a)(3). Pub. L. 100-647, 6236(c)(2), substituted “$1,100 ($1,050 in the case of levies issued during 1989)”
for “$1,000”.
Subsec. (a)(10)(A). Pub. L. 100-647, 1015(o)(1), substituted “III, IV, V,” for “IV"
and added “or” at end.
Subsec. (a)(10)(B), (C). Pub. L. 100-647, 1015(o)(2), (3), redesignated subpar. (C) as
(B) and substituted “13, 21, 23” for “21”, and struck out former subpar.
(B), which read as follows: “subchapter I, II, or III of chapter 19 of such title
38, or”.
Subsec. (a)(11) to (13). Pub. L. 100-647, 6236(c)(4)(A), added pars. (11) to (13).
Subsec. (d)(1). Pub. L. 100-647, 6236(c)(3)(A), amended par. (1) generally, striking out after introductory provisions
the following definition of exempt amount:
“(A) $75, plus
“(B) $25 for each individual who is specified in a written statement which is submitted
to the person on whom notice of levy is served and which is verified in such manner
as the Secretary shall prescribe by regulations and--
“(i) over half of whose support for the payroll period was received from the taxpayer,
“(ii) who is the spouse of the taxpayer, or who bears a relationship to the taxpayer
specified in paragraphs (1) through (9) of section 152(a) (relating to definition
of dependents), and
“(iii) who is not a minor child of the taxpayer with respect to whom amounts are exempt
from levy under subsection (a)(8) for the payroll period. For purposes of subparagraph
(B)(ii) of the preceding sentence, ‘payroll period’ shall be substituted for ‘taxable
year’ each place it appears in paragraph (9) of section 152(a).”
Subsec. (d)(2), (3). Pub. L. 100-647, 6236(c)(3)(B), added par. (2) and redesignated former par. (2) as (3).
Subsec. (e). Pub. L. 100-647, 6236(c)(4)(B), added subsec. (e).
1986--Subsec. (a)(10). Pub. L. 99-514 added par. (10).
1984--Subsec. (c). Pub. L. 98-369 inserted “(including section 207 of the Social Security Act)”.
1982--Subsec. (a)(2). Pub. L. 97-248, 347(a)(1), substituted “$1,500"
for “$500”.
Subsec. (a)(3). Pub. L. 97-248, 347(a)(2), substituted “$1,000” for “$250”.
Subsec. (d)(1)(A). Pub. L. 97-248, 347(a)(3)(A), substituted “$75” for “$50”.
Subsec. (d)(1)(B). Pub. L. 97-248, 347(a)(3)(B), substituted “$25” for “$15”.
1976--Subsec. (a)(8). Pub. L. 94-455, 1209(c), substituted “Judgments for support of minor children” for “Salary, wages,
or other income"
in heading.
Subsec. (a)(9). Pub. L. 94-455, 1209(a), added par. (9).
Subsec. (b). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (d). Pub. L. 94-455, 1209(b), added subsec. (d).
1969--Subsec. (a)(8). Pub. L. 91-172 added par. (8).
1966--Subsec. (a)(4). Pub. L. 89-719, 104(c)(1), struck out “or Territory” after “of any State”.
Subsec. (a)(6), (7). Pub. L. 89-719, 104(c)(2), added pars. (6) and (7).
1965--Subsec. (a)(5). Pub. L. 89-44 added par. (5).
1958--Subsec. (a)(4). Pub. L. 85-840 added par. (4).
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(283), effective March 23, 2018.
EFFECTIVE DATE OF 2017 AMENDMENTS
Amendment by Pub. L. 115-97, Sec. 11002(d)(1)(II), effective for taxable years beginning after December 31, 2017.
Amendment by Pub. L. 115-97, Sec. 11041(d), effective for taxable years beginning after December 31, 2017.
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 3431 of Pub. L. 105-206 applicable to levies issued after the date of the enactment of this Act [Enacted:
July 22, 1998].
Amendments by Sec. 3445 of Pub. L. 105-206 applicable on the date of the enactment of this Act [Enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 312(d)(1) of Pub. L. 105-34 applicable to sales and exchanges after May 6, 1997. Sec. 312(d)[e] of Pub. L. 105-34 provided special rules which are set out in section 121 of this title.
Amendments by Sec. 1025(a) of Pub. L. 105-34 applicable to levies issued after the date of the enactment of this Act [Enacted:
Aug. 5, 1997].
EFFECTIVE DATE OF 1996 AMENDMENT
Section 116 of Pub. L. 104-193 provided that: “Except as otherwise provided in this title, this title and the amendments
made by this title shall take effect on July 1, 1997.”
EFFECTIVE DATE OF 1996 AMENDMENT
Section 502(d) of Pub. L. 104-168 provided that: “The amendments made by this section
[amending this section] shall take effect with respect to levies issued after Dec.
31, 1996.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(o) of Pub. L. 100-647 provided that the amendment made by section 1015(o)
of Pub. L. 100-647 is effective with respect to levies made after Dec. 31, 1988.
Amendment by section 6236(c) of Pub. L. 100-647 applicable to levies issued on or after July 1, 1989, see section 6236(h)(1) of Pub. L. 100-647, set out as a note under section 6331 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1565(b) of Pub. L. 99-514 provided that: “The amendment made by this section
[amending this section] shall apply to amounts payable after December 31, 1986.”
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective as though included in the enactment of the Social Security Amendments of
1983, Pub. L. 98-21, see section 2664(a) of Pub. L. 98-369, set out as a note under section 401 of Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 347(b) of Pub. L. 97-248 provided that: “The amendments made by subsection
(a) [amending this section] shall apply to levies made after December 31, 1982.”
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1209(e) of Pub. L. 94-455, as amended by Pub. L. 94-528, 2(c), Oct. 17, 1976, 90 Stat. 2483, provided that:
“The amendments made by this section [amending sections 6331, 6332, and 6334 of this
title] shall apply only with respect to levies made after February 28, 1977.”
EFFECTIVE DATE OF 1969 AMENDMENT
Section 945(b) of Pub. L. 91-172 provided that: “The amendment made by subsection
(a) [amending this section] shall apply with respect to levies made 30 days or more
after the date of the enactment of this Act [Enacted:
Dec. 30, 1969].”
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, regardless of when the title or lien of the United
States arose or when the lien or interest of another person was acquired, with certain
exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a note under section 6323 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Section 812(b) of Pub. L. 89-44 provided that: “The amendment made by subsection
(a) [amending this section] shall take effect on the date of the enactment of this
Act [Enacted: June 21, 1965].”
STATE FISH AND WILDLIFE PERMITS
Sec. 3445(c) of Pub. L. 105-206 provided that:
“(1) In general. -- With respect to permits issued by a State and required under State
law for the harvest of fish or wildlife in the trade or business of an individual
taxpayer, the term ‘other assets’ as used in section 6334(e)(2) of the Internal Revenue Code of 1986 shall include future income which may be derived by such taxpayer from the
commercial sale of fish or wildlife under such permit.
“(2) Construction. -- Paragraph
(1) shall not be construed to invalidate or in any way prejudice any assertion that
the privilege embodied in permits described in paragraph
(1) is not property or a right to property under the Internal Revenue Code of 1986.”
