FORM 668W(c)

Form 668W(c), Notice of Levy on Wages, Salary, and Other Income, is a form used by the Internal Revenue Service (IRS) to notify employers and taxpayers of a levy on the taxpayer’s wages, salary, and other income. When the IRS issues a Form 668W(c), it is instructing the taxpayer’s employer to withhold a portion of the taxpayer’s wages and send it to the IRS to satisfy the taxpayer’s unpaid tax debt. The amount that is withheld is determined by the IRS based on the taxpayer’s filing status and number of dependents.

• The taxpayer has not filed their tax return(s).
• The taxpayer has not paid their taxes in full.
• The taxpayer has not made arrangements to pay their taxes.

• Contact the IRS immediately to discuss your tax debt and payment options.
• Complete and return the Statement of Exemptions and Filing Status (Form 668-A) to the IRS. This form will help the IRS determine the amount of your wages that are exempt from levy.
• Consider filing an Offer in Compromise (Form 656) with the IRS. This form allows you to offer to pay a reduced amount to settle your tax debt.
• If you are unable to pay your tax debt in full, you may be able to apply for a payment plan.

• File your tax returns on time.
• Pay your taxes in full.
• If you are unable to pay your taxes in full, contact the IRS to discuss payment options.

Additional information:

• The IRS is required to provide taxpayers with at least 30 days’ notice before issuing a Form 668W(c).
• Taxpayers who have a Form 668W(c) issued against them may have the levy released if they can show that they are experiencing financial hardship.
• Taxpayers who have questions about Form 668W(c) should contact the IRS.