FORM 668C

Form 668C, Notice of Levy on Wages, Government Benefits, or Other Income, is a document issued by the Internal Revenue Service (IRS) to notify a taxpayer that their wages, government benefits, or other income will be garnished to satisfy a delinquent tax debt. Form 668C is important because it informs the taxpayer of the IRS’s intent to garnish their income. The form includes information about the amount of the tax debt, the amount that will be garnished from each paycheck, and the frequency of the garnishments.

• The taxpayer has not filed their tax returns.
• The taxpayer has not paid their taxes in full.
• The taxpayer has not made arrangements to pay their taxes.

• If you receive Form 668C, you should contact the IRS immediately to discuss your tax debt. You may be able to make arrangements to pay your taxes in full or to reduce the amount of your garnishments.

• The best way to avoid receiving Form 668C is to file your tax returns on time and pay your taxes in full. If you are unable to pay your taxes in full, you should contact the IRS to discuss your options.

Additional information:

• The IRS can garnish up to 15% of your wages.
• The IRS can garnish up to 100% of your government benefits, such as Social Security and disability benefits.
• The IRS cannot garnish your wages if you are the head of household and you have three or more qualifying children.
• The IRS cannot garnish your wages if you are receiving unemployment benefits.