Form 668-W is the Notice of Levy on Wages, Salary, and Other Income. When the IRS decides to levy your pay, this is the document that goes to your employer — and the moment your tax problem stops being private.
What it instructs your employer to do
It requires the employer to withhold from your pay and remit to the IRS, starting with the next payroll after receipt. Employers have no discretion here; ignoring a levy makes them liable for the amount they failed to withhold, which is why compliance is immediate.
Crucially, 668-W is continuous. Unlike a bank levy, which is a one-time snapshot, a wage levy stays in force on every payroll until the IRS releases it.
The part you complete
The form includes a Statement of Dependents and Filing Status. Your employer gives it to you, you complete it, and the figures you provide determine how much of your pay is exempt.
Return it within the period stated. If you do not, the employer must apply the lowest exempt amount available — married filing separately with no dependents. People routinely lose hundreds of dollars a pay period to that single omission.
Related forms you may see
- Form 668-A — levy on bank accounts and other one-time sources such as receivables.
- Form 8519 — the taxpayer's copy of the notice of levy.
- Publication 1494 — the exempt amount tables your employer applies.
Can your employer be asked not to comply?
No. Asking payroll to hold off puts them at risk and will not help you. The release has to come from the IRS, and it comes when there is either a resolution in place or a documented hardship.
Getting to a release
The usual routes are an installment agreement, currently not collectible status where paying anything would create hardship, or an accepted Offer in Compromise. Each ends the levy, but each takes a properly prepared financial picture.
If 668-W has already reached your employer, time is not on your side — the next payroll is the deadline that matters. A free consultation is a sensible first step.
Frequently asked questions
- What is IRS Form 668-W?
- It is the Notice of Levy on Wages, Salary, and Other Income — the document the IRS sends your employer instructing them to withhold from your pay and remit it to the IRS until the levy is released.
- Does my employer have to comply with Form 668-W?
- Yes. Employers who fail to withhold can be held liable for the amounts they should have sent, so they comply immediately and have no discretion to delay.
- What is the difference between Form 668-W and Form 668-A?
- 668-W is a continuous levy on wages that stays in force until released. 668-A is a one-time levy used for bank accounts and other single sources such as receivables.
- How do I stop a 668-W wage levy?
- The levy has to be released by the IRS. That normally means putting a resolution in place — an installment agreement, currently not collectible status, or an accepted offer — or demonstrating that the levy creates immediate economic hardship.
This article is general information, not legal or tax advice. Every situation is different — talk to a licensed professional about your specific circumstances.