---
kind: "range"
citation: "27 C.F.R. §§ 70.241–70.245"
title: "27"
from: "70.241"
to: "70.245"
count: 5
url: "https://uscodex.org/cfr/27/70.241..70.245"
---

# §70.241. Property exempt from levy.

- (a) **Enumeration.** There shall be exempt from levy:
  - (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 the taxpayer's family. Expensive items of wearing apparel, such as furs, which are luxuries and are not necessary for the taxpayer or for members of the taxpayer's family, are not exempt from levy.
  - (2) **Fuel, provisions, furniture, and personal effects.** If the taxpayer is the head of a family, 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 $1,650 in value. For purposes of this provision, an individual who is the only remaining member of a family and who lives alone is not the head of a family.
  - (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 an individual taxpayer as do not exceed in the aggregate $1,100 in value.
  - (4) **Unemployment benefits.** Any amount payable to an individual with respect to that individual's 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.
  - (5) **Undelivered mail.** Mail, addressed to any person, which has not been delivered to the addressee.
  - (6) **Certain annuity and pension payments.** Annuity or pension payments under the Railroad Retirement Act (45 U.S.C. chapter 9), benefits under the Railroad Unemployment Insurance Act (45 U.S.C. chapter 11), 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](/usc/38/562.md)), and annuities based on retired or retainer pay under 10 U.S.C. chapter 73.
  - (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.
  - (8) **Judgments for support of minor children.** If the taxpayer is required under any type of order or decree (including an interlocutory decree or a decree of support pendente lite) of a court of competent jurisdiction, entered prior to the day of levy, to contribute to the support of such taxpayer's minor children, so much of the taxpayer's salary, wages, or other income as is necessary to comply with such order or decree. The taxpayer must establish the amount necessary to comply with the order or decree. The appropriate TTB officer is not required to release a levy until such time as that officer is satisfied that the amount to be released from levy will actually be applied in satisfaction of the support obligation. The appropriate TTB officer may make arrangements with a delinquent taxpayer to establish a specific amount of such taxpayer's salary, wage, or other income for each pay period which shall be exempt from levy. Any request for such an arrangement shall be directed to the appropriate TTB officer. Where the taxpayer has more than one source of income sufficient to satisfy the support obligation imposed by the order or decree, the amount exempt from levy may at the discretion of the appropriate TTB officer be allocated entirely to one salary, wage, or source of other income or be apportioned between the several salaries, wages, or other sources of income.
  - (9) **Minimum exemption for wages, salary, and other income.** Amounts payable to or received by the taxpayer as wages or salary for personal services, or as other income, to the extent provided in [§§ 70.242 through 70.245](/cfr/27/70.242..70.245.md) of this part.
  - (10) **Certain service-connected disability payments.** Any amount payable to an individual as a service-connected (within the meaning of [38 U.S.C. 101(16)](/usc/38/101.md?p=16)) disability benefit under:
    - (i) 38 U.S.C. chapter 11, subchapter II, III, IV, V, or VI, or
    - (ii) 38 U.S.C. chapter 13, 21, 23, 31, 32, 34, 35, 37, or 39 shall be exempt from levy.
  - (11) **Certain public assistance payments.** Any amount payable to an individual as a recipient of public assistance under:
    - (i) [Title 42](/cfr/42.md) U.S.C. subchapter IV (relating to aid to families with dependent children) or 42 U.S.C. subchapter XVI (relating to supplemental security income for the aged, blind, and disabled), or
    - (ii) State or local government public assistance or public welfare programs for which eligibility is determined by a needs or income test shall be exempt from levy.
  - (12) **Assistance under job training partnership act.** Any amount payable to a participant under the Job Training Partnership Act ([29 U.S.C. 1501](/usc/29/1501.md) et seq.) from funds appropriated pursuant to such Act shall be exempt from levy.
  - (13) **Principal residence exempt in absence of certain approval or jeopardy.** Except to the extent provided in [§ 70.166](/cfr/27/70.166.md) of this part, the principal residence of the taxpayer (within the meaning of [26 U.S.C. 1034](/usc/26/1034.md)) is exempt from levy.
- (b) **Appraisal.** The TTB officer seizing property of the type described in [26 U.S.C. 6334(a)](/usc/26/6334.md?p=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, such officer shall summon three disinterested individuals who shall make the valuation.
- (c) **Other property.** No other property or rights to property are exempt from levy except the property specifically exempted by [26 U.S.C. 6334(a)](/usc/26/6334.md?p=a). No provisions of a State law may exempt property or rights to property from levy for the collection of any Federal tax. Thus, property exempt from execution under State personal or homestead exemption laws is, nevertheless, subject to levy by the United States for collection of its taxes.

# §70.242. Wages, salary and other income.

- (a) **In general.** Under 26 U.S.C. [6334(a)(9)](/usc/26/6334.md?p=a-9) and [(d)](/usc/26/6334.md?p=a-d) certain amounts payable to or received by a taxpayer as wages, salary or other income are exempt from levy. This section described the income of a taxpayer that is eligible for the exemption from levy ([paragraph (b)](#b) of this section) and how exempt amounts are to be paid to the taxpayer ([paragraph (c)](#c) of this section). [Section 70.243](/cfr/27/70.243.md) of this part describes the sum which will be exempt from levy for each of the taxpayer's payroll periods. Payroll periods are described in [§ 70.244](/cfr/27/70.244.md) of this part. Amounts exempt from levy are determined in part by the number of persons claimed by the taxpayer as dependents. [Section 70.245](/cfr/27/70.245.md) of this part describes the manner in which the taxpayer is to claim any dependent exemptions and the manner in which the employer is to compute the exempt amount and pay the balance to the appropriate TTB officer.
- (b) **Eligible taxpayer income.** Only wages, salary or other income payable to the taxpayer after the levy is made on the payor may be exempt from levy under [26 U.S.C. 6334 (a)(9)](/usc/26/6334.md?p=a-9). No amount of wages, salary or other income which is paid to the taxpayer before levy is made on the payor will be so exempt from levy.
- (c) **Payment of exempt amounts to taxpayer—**
  - (1) **From wages, salary or other income not subject to levy.** In the case of a taxpayer who has more than one source of wages, salary or other income, the appropriate TTB officer may elect to levy on only one or more such source while leaving other sources of salary or other income free from levy. If those wages, salary or other income which the appropriate TTB officer leaves free from levy equal or exceed the amount to which the taxpayer is entitled as an exemption from levy under 26 U.S.C. [6334(a)(9)](/usc/26/6334.md?p=a-9) and [(d)](/usc/26/6334.md?p=a-d) and [§ 70.243](/cfr/27/70.243.md) of this part (and ar not otherwise exempt), then no amount of the taxpayer's wages, salary or other income on which the appropriate TTB officer elects to levy is exempt from levy. The appropriate TTB officer shall notify the employer or other person subject to levy that no amount of the taxpayer's wages, salary or other income is exempt from levy.
  - (2) **From wages, salary or other income subject to levy.** If the taxpayer's income upon which the appropriate TTB officer does not levy is less than that amount to which the taxpayer is entitled as an exemption, then an amount determined pursuant to [§ 70.243](/cfr/27/70.243.md) of this part is to be paid to the taxpayer from those wages, salary or other income which are subject to levy. The appropriate TTB officer will designate those wages, salary or other income subject to levy from which such amount will be paid to the taxpayer. The appropriate TTB officer will generally make this designation by delivering to the employer, or other person levied upon, the form upon which the taxpayer is to claim any dependent exemption. The form will accompany the notice of levy. The person receiving the form from the appropriate TTB officer must promptly deliver it to the taxpayer. In the case of some employers having a large number of employees, however, the appropriate TTB officer will send the form upon which an employee is to claim any dependent exemption directly to the employee. In such a case, the notice of levy will indicate that the form for claiming dependent exemptions has been sent to the taxpayer. If a notice of levy is not accompanied by the form for claiming dependent exemptions and does not indicate that the form was sent directly to the taxpayer, then the person levied upon must make payment to the appropriate TTB officer without regard to amounts prescribed by [§ 70.243](/cfr/27/70.243.md) of this part as exempt from levy. If a notice of levy is accompanied by the form for claiming dependent exemptions or indicates that the form was sent directly to the taxpayer, then the person levied upon is to pay over to the taxpayer, amounts determined to be exempt from levy pursuant to [§ 70.243](/cfr/27/70.243.md) and § [70.245 (b)](/cfr/27/70.245.md?p=b) and [(c)](/cfr/27/70.245.md?p=c) of this part (relating to the requirement that the taxpayer submit a claim for any dependent exemption). Amounts not exempt from levy are to be paid to the appropriate TTB officer in accordance with the terms of the levy.

# §70.243. Exempt amount.


Amount payable to the taxpayer as wages, salary, or other income for each payroll period described in [§ 70.244](/cfr/27/70.244.md) of this part are exempt from levy as follows:

- (a) If the payroll period is weekly, an amount equal to:
  - (1) **The sum of—**
    - (i) The standard deduction, and
    - (ii) The aggregate amount of the deductions for personal exemption allowed the taxpayer under [26 U.S.C. 151](/usc/26/151.md) in the taxable year in which such levy occurs, divided by
  - (2) 52.
- (b) If the payroll period is not weekly, the amount exempt from levy shall be an amount which as nearly as possible will result in the same total exemption from levy for such individual over a period of time as such individual would have under [paragraph (a)](#a) of this section if (during such period of time) the individual were paid or received such wages, salary or other income on a regular weekly basis.

# §70.244. Payroll period.


For purpose of determining the amount of wages, salary or other income exempt from levy under [26 U.S.C. 6334(a)(9)](/usc/26/6334.md?p=a-9):

- (a) **Regularly used calendar periods.** In the case of wages, salary or other income paid to the taxpayer on the basis of an established calendar period regularly used by the employer or other person levied upon for payroll or payment purpose (e.g., daily, weekly, biweekly, semimonthly, or monthly), that period is the taxpayer's payroll period.
- (b) **Amounts paid on recurrent but irregular basis.** In the case of wages, salary, or other income paid to the taxpayer on a recurrent but irregular basis, the first day of the taxpayer's payroll period is that day following the day upon which the wages, salary, or other income were last paid to the taxpayer. The last day of the payroll period is that day upon which the current payment becomes payable to him or her. However, in any case in which:
  - (1) Amounts are paid to the taxpayer on a recurrent but irregular basis, and
  - (2) The last payment was paid to the taxpayer more than 60 days before the current payment becomes payable, the current payment will be deemed a one-time payment (see [paragraph (c)](#c) of this section).
- (c) **Nonrecurrent payments.** In the case of wages, salary or other income paid to the taxpayer on a one-time basis, the taxpayer's payroll period is deemed to be weekly (i.e., the 1-week period ending on the day of payment).

# §70.245. Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.

- (a) **General.** Unless advised by the appropriate TTB officer that no part of the money due to the taxpayer is exempt from levy, the employer or other person levied upon will compute the exempt amount, using the formula in [§ 70.243](/cfr/27/70.243.md) of this part and the taxpayer's statement of exemptions and filing status described in [paragraph (b)](#b) of this section.
- (b) **Statement of exemptions and filing status.** Unless the taxpayer submits a statement of exemptions and filing status to the employer or other person levied upon, the exempt amount will be applied as if the taxpayer were a married individual filing a separate return with only 1 personal exemption. A statement of exemptions and filing status shall be made by either:
  - (1) Completion of the form provided for this purpose by the Bureau, or
  - (2) **A written statement that—**
    - (i) Gives the taxpayer's filing status for income tax purposes,
    - (ii) Shows any additional standard deduction if the taxpayer or the taxpayer's spouse is at least 65 and/or blind,
    - (iii) Identified by name and by relationship to the taxpayer each person for whom a dependent exemption is claimed,
    - (iv) Is signed by the taxpayer, and
    - (v) **Contains a declaration that it is made under the penalties of perjury.**
- (c) **Time for submission of statement.** The taxpayer must submit the statement of exemptions and filing status to the employer or other person levied upon no later than the later of:
  - (1) The third day before the last day of the payroll period for which the exemption is claimed (that is, the third day before payday), or
  - (2) If the appropriate TTB officer delivers the forms for the statement of exemption and filing status to the employer or other person levied upon (see [§ 70.242(c)(2)](/cfr/27/70.242.md?p=c-2) of this part), the second day after the date the taxpayer receives the form.
- (d) **Payment of amounts not exempt from levy to the appropriate TTB officer—**
  - (1) **In General.** Wages, Salary, or other income the subject of a levy are payable to the appropriate TTB officer on the date the payor is otherwise obligated to pay the taxpayer (see [§ 70.242(c)](/cfr/27/70.242.md?p=c) of this part).
  - (2) **Delayed payment in certain cases.** If, however, as described in [paragraph (c)(2)](#c-2) of this section, the taxpayer may submit a statement of exemptions and filing status after the third day before payday, amounts payable to the taxpayer on that payday, to the extent not exempt from levy, are payable to the appropriate TTB officer on the third day following the date on which the taxpayer may timely submit the statement of exemptions and filing status under [paragraph (c)(2)](#c-2) of this section. For purposes of this rule, the term “day” does not include Saturday, Sunday or a legal holiday within the meaning of [26 U.S.C. 7503](/usc/26/7503.md).