US Code

Public Law 119-88 (05/04/2026)

26 U.S.C. § 6334

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 his family;

(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;

(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.

(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.

(5)

Undelivered mail

Mail, addressed to any person, which has not been delivered to the addressee.

(6)

Certain annuity and pension payments

38 U.S.C. 1562Annuity 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 (), and annuities based on retired or retainer pay under chapter 73 of title 10 of the United States Code.

(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 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.

(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).

(10)

Certain service-connected disability payments

section 101(16) of title 38Any amount payable to an individual as a service-connected (within the meaning of , United States Code) disability benefit under—
(A)
subchapter II, III, IV, V, or VI of chapter 11 of such title 38, or
(B)
chapter 13, 21, 23, 31, 32, 34, 35, 37, or 39 of such title 38.
(11)

Certain public assistance payments

Any amount payable to an individual as a recipient of public assistance under—
(A)
title IV or title XVI (relating to supplemental security income for the aged, blind, and disabled) of the Social Security Act, or
(B)
State or local government public assistance or public welfare programs for which eligibility is determined by a needs or income test.
(12)

Assistance under Job Training Partnership Act

29 U.S.C. 1501Any amount payable to a participant under the Job Training Partnership Act ( et seq.) from funds appropriated pursuant to such Act.

(13)

Residences exempt in small deficiency cases and principal residences and certain business assets exempt in absence of certain approval or jeopardy

(A)

Residences in small deficiency cases

If the amount of the levy does not exceed $5,000—
(i)
any real property used as a residence by the taxpayer; or
(ii)
any real property of the taxpayer (other than real property which is rented) used by any other individual as a residence.
(B)

Principal residences and certain business assets

Except to the extent provided in subsection (e)—
(i)
the principal residence of the taxpayer (within the meaning of section 121); and
(ii)
tangible personal property or real property (other than real property which is rented) used in the trade or business of an individual taxpayer.
(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.

(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).

(d)

Exempt amount of wages, salary, or other income

(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.

(2)

Exempt amount

For purposes of paragraph (1), the term “exempt amount” means an amount equal to—
(A)
the sum of—
(i)
the standard deduction, and
(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
(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.
(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.

(4)

Years when personal exemption amount is zero

(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)
the sum of the amount determined under subparagraph (B) and the standard deduction, divided by
(ii)
52.
(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.

(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)
such dollar amount, multiplied by
(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.
(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.

(e)

Levy allowed on principal residences and certain business assets in certain circumstances

(1)

Principal residences

(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.

(B)

Jurisdiction

The district courts of the United States shall have exclusive jurisdiction to approve a levy under subparagraph (A).

(2)

Certain business assets

Property (other than a principal residence) described in subsection (a)(13)(B) shall not be exempt from levy if—
(A)
a district director or assistant district director of the Internal Revenue Service personally approves (in writing) the levy of such property; or
(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.
(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).

(g)

Inflation adjustment

(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—
(A)
such dollar amount, multiplied by
(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.
(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 Pub. L. 85–840, title IV, § 40672 Stat. 1047 Pub. L. 89–44, title VIII, § 812(a)79 Stat. 170 Pub. L. 89–719, title I, § 104(c)80 Stat. 1137 Pub. L. 91–172, title IX, § 945(a)83 Stat. 729 Pub. L. 94–455, title XII, § 1209(a)90 Stat. 1709 Pub. L. 97–248, title III, § 347(a)96 Stat. 638 Pub. L. 98–369, div. B, title VI, § 2661o98 Stat. 1159 Pub. L. 99–514, title XV, § 1565(a)100 Stat. 2763 Pub. L. 100–647, title I, § 1015o102 Stat. 3572 Pub. L. 102–83, § 5(c)(2)105 Stat. 406 Pub. L. 104–168, title V, § 502(a)110 Stat. 1461 Pub. L. 104–193, title I, § 110ll110 Stat. 2173 Pub. L. 105–33, title V, § 5514(a)(2)111 Stat. 620 Pub. L. 105–34, title III, § 312(d)(1)111 Stat. 839 Pub. L. 105–206, title III112 Stat. 758 Pub. L. 115–97, title I131 Stat. 2060 Pub. L. 115–141, div. U, title IV, § 401(a)(283)132 Stat. 1198 (, ; , , ; , , ; , , ; , , ; –(c), title XIX, § 1906(b)(13)(A), , , 1710, 1834; , , ; ()(5), , ; , , ; (), title VI, § 6236(c), , , 3738; , , ; –(c), , ; ()(3), formerly § 110()(6), , , renumbered and amended , (3), , ; , title X, § 1025(a), , , 924; , §§ 3431(a)–(c), 3445(a), (b), , , 762, 763; , §§ 11002(d)(1)(II), 11041(d), , , 2084; , , .)

Inflation Adjusted Items for Certain Years

section 1 of this titleFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under .

Editorial Notes

References in Text

act Aug. 29, 1935, ch. 812 Pub. L. 93–445, title I, § 10188 Stat. 1305 section 231 of Title 45section 231t of Title 45The Railroad Retirement Act, referred to in subsec. (a)(6), is , as amended generally by , , , known as the Railroad Retirement Act of 1974, which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding , , and Tables.

act June 25, 1938, ch. 680 52 Stat. 1094 section 367 of Title 45The Railroad Unemployment Insurance Act, referred to in subsec. (a)(6), is , , which is classified principally to chapter 11 (§ 351 et seq.) of Title 45. For complete classification of this Act to the Code, see and Tables.

act Aug. 14, 1935, ch. 531 49 Stat. 620 section 407 of Title 42section 1305 of Title 42The Social Security Act, referred to in subsecs. (a)(11)(A) and (c), is , . Titles IV and XVI of the Social Security Act are classified generally to subchapters IV (§ 601 et seq.) and XVI (§ 1381 et seq.), respectively, of chapter 7 of Title 42, The Public Health and Welfare. Section 207 of the Social Security Act is classified to . For complete classification of this Act to the Code, see and Tables.

Pub. L. 97–30096 Stat. 1322 Pub. L. 105–220, title I, § 199(b)(2)112 Stat. 1059 section 2940(b) of Title 29Pub. L. 105–220112 Stat. 936 Pub. L. 113–128, title V, § 511(a)128 Stat. 1705 section 3361(a) of Title 29Pub. L. 113–128128 Stat. 1425 section 3101 of Title 29The Job Training Partnership Act, referred to in subsec. (a)(12), is , , , which was classified generally to chapter 19 (§ 1501 et seq.) of Title 29, Labor, and was repealed by , (c)(2)(B), , , effective . Pursuant to former , references to a provision of the Job Training Partnership Act, effective , were deemed to refer to that provision or the corresponding provision of the Workforce Investment Act of 1998, , , , and, effective , were deemed to refer to the corresponding provision of the Workforce Investment Act of 1998. The Workforce Investment Act of 1998 was repealed by , , , effective . Pursuant to , references to a provision of the Workforce Investment Act of 1998 are deemed to refer to the corresponding provision of the Workforce Innovation and Opportunity Act, , , , effective . For complete classification of the Job Training Partnership Act and the Workforce Investment Act of 1998 to the Code, see Tables. For complete classification of the Workforce Innovation and Opportunity Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 115–1412018—Subsec. (a)(10)(A). substituted “V, or VI” for “V,, or VI”.

Pub. L. 115–97, § 11041(d)2017—Subsec. (d)(4). , added par. (4).

Pub. L. 115–97, § 11002(d)(1)(II)Subsec. (g)(1)(B). , substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

Pub. L. 105–206, § 3431(a)1998—Subsec. (a)(2). , substituted “$6,250” for “$2,500”.

Pub. L. 105–206, § 3431(b)Subsec. (a)(3). , substituted “$3,125” for “$1,250”.

Pub. L. 105–206, § 3445(a)Subsec. (a)(13). , amended heading and text of par. (13) generally. Prior to amendment, text read as follows: “Except to the extent provided in subsection (e), the principal residence of the taxpayer (within the meaning of section 121).”

Pub. L. 105–206, § 3445(b)Subsec. (e). , amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “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.”

Pub. L. 105–206, § 3431(c)(1)Subsec. (g)(1). , substituted “1999” for “1997” in introductory provisions.

Pub. L. 105–206, § 3431(c)(2)Subsec. (g)(1)(B). , substituted “1998” for “1996”.

Pub. L. 105–33, § 5514(a)(3)Pub. L. 104–193, § 110l1997—Subsec. (a)(11)(A). , made technical amendment to directory language of ()(3). See 1996 Amendment note below.

Pub. L. 105–34, § 312(d)(1)Subsec. (a)(13). , substituted “section 121” for “section 1034”.

Pub. L. 105–34Subsecs. (f), (g). added subsec. (f) and redesignated former subsec. (f) as (g).

Pub. L. 104–168, § 502(a)1996—Subsec. (a)(2). , 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)”.

Pub. L. 104–168, § 502(b)Subsec. (a)(3). , substituted “$1,250” for “$1,100 ($1,050 in the case of levies issued during 1989)”.

Pub. L. 104–193, § 110llPub. L. 105–33Subsec. (a)(11)(A). ()(3), formerly § 110()(6), as renumbered and amended by , struck out “(relating to aid to families with dependent children)” after “title IV”.

Pub. L. 104–168, § 502(c)Subsec. (f). , added subsec. (f).

Pub. L. 102–831991—Subsec. (a)(6). substituted “1562” for “562”.

Pub. L. 100–647, § 6236(c)(1)1988—Subsec. (a)(2). , substituted “$1,650 ($1,550 in the case of levies issued during 1989)” for “$1,500”.

Pub. L. 100–647, § 6236(c)(2)Subsec. (a)(3). , substituted “$1,100 ($1,050 in the case of levies issued during 1989)” for “$1,000”.

Pub. L. 100–647, § 1015oSubsec. (a)(10)(A). ()(1), substituted “III, IV, V,” for “IV” and added “or” at end.

Pub. L. 100–647, § 1015oSubsec. (a)(10)(B), (C). ()(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”.

Pub. L. 100–647, § 6236(c)(4)(A)Subsec. (a)(11) to (13). , added pars. (11) to (13).

Pub. L. 100–647, § 6236(c)(3)(A)Subsec. (d)(1). , 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).”

Pub. L. 100–647, § 6236(c)(3)(B)Subsec. (d)(2), (3). , added par. (2) and redesignated former par. (2) as (3).

Pub. L. 100–647, § 6236(c)(4)(B)Subsec. (e). , added subsec. (e).

Pub. L. 99–5141986—Subsec. (a)(10). added par. (10).

Pub. L. 98–3691984—Subsec. (c). inserted “(including section 207 of the Social Security Act)”.

Pub. L. 97–248, § 347(a)(1)1982—Subsec. (a)(2). , substituted “$1,500” for “$500”.

Pub. L. 97–248, § 347(a)(2)Subsec. (a)(3). , substituted “$1,000” for “$250”.

Pub. L. 97–248, § 347(a)(3)(A)Subsec. (d)(1)(A). , substituted “$75” for “$50”.

Pub. L. 97–248, § 347(a)(3)(B)Subsec. (d)(1)(B). , substituted “$25” for “$15”.

Pub. L. 94–455, § 1209(c)1976—Subsec. (a)(8). , substituted “Judgments for support of minor children” for “Salary, wages, or other income” in heading.

Pub. L. 94–455, § 1209(a)Subsec. (a)(9). , added par. (9).

Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (b). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–455, § 1209(b)Subsec. (d). , added subsec. (d).

Pub. L. 91–1721969—Subsec. (a)(8). added par. (8).

Pub. L. 89–719, § 104(c)(1)1966—Subsec. (a)(4). , struck out “or Territory” after “of any State”.

Pub. L. 89–719, § 104(c)(2)Subsec. (a)(6), (7). , added pars. (6) and (7).

Pub. L. 89–441965—Subsec. (a)(5). added par. (5).

Pub. L. 85–8401958—Subsec. (a)(4). added par. (4).

Statutory Notes and Related Subsidiaries

Change of Name

section 321 of Pub. L. 101–650section 631 of Title 28Reference to United States magistrate or to magistrate deemed to refer to United States magistrate judge pursuant to , set out as a note under , Judiciary and Judicial Procedure.

Effective Date of 2017 Amendment

section 11002(d)(1)(II) of Pub. L. 115–97section 11002(e) of Pub. L. 115–97section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 11041(d) of Pub. L. 115–97section 11041(f)(1) of Pub. L. 115–97section 151 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1998 Amendment

Pub. L. 105–206, title III, § 3431(d)112 Stat. 758

“The amendments made by this section [amending this section] shall take effect with respect to levies issued after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 105–206, title III, § 3445(d)112 Stat. 763

“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1997 Amendments

section 312(d)(1) of Pub. L. 105–34section 312(d) of Pub. L. 105–34section 121 of this titleAmendment by applicable to sales and exchanges after , with certain exceptions, see , set out as a note under .

Pub. L. 105–34, title X, § 1025(b)111 Stat. 924

“The amendment made by subsection (a) [amending this section] shall apply to levies issued after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 105–33Pub. L. 104–193section 5518(c) of Pub. L. 105–33section 51 of this titleAmendment by effective as if included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, , at the time such section 110 became law, see , set out as a note under .

Effective Date of 1996 Amendments

lPub. L. 104–193section 116 of Pub. L. 104–193section 601 of Title 42Amendment by section 110()(3) of effective , with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see , as amended, set out as an Effective Date note under , The Public Health and Welfare.

Pub. L. 104–168, title V, § 502(d)110 Stat. 1461

“The amendments made by this section [amending this section] shall take effect with respect to levies issued after .”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–647, title I, § 1015o102 Stat. 3572 (), , , provided that the amendment made by that section is effective with respect to levies made after .

section 6236(c) of Pub. L. 100–647section 6236(h)(1) of Pub. L. 100–647section 6331 of this titleAmendment by applicable to levies issued on or after , see , set out as a note under .

Effective Date of 1986 Amendment

Pub. L. 99–514, title XV, § 1565(b)100 Stat. 2763

“The amendment made by this section [amending this section] shall apply to amounts payable after .”
, , , provided that:

Effective Date of 1984 Amendment

Pub. L. 98–369Pub. L. 98–21section 2664(a) of Pub. L. 98–369section 401 of Title 42Amendment by effective as though included in the enactment of the Social Security Amendments of 1983, , see , set out as a note under , The Public Health and Welfare.

Effective Date of 1982 Amendment

Pub. L. 97–248, title III, § 347(b)96 Stat. 638

“The amendments made by subsection (a) [amending this section] shall apply to levies made after .”
, , , provided that:

Effective Date of 1976 Amendment

Pub. L. 94–455, title XII, § 1209(e)90 Stat. 1711 Pub. L. 94–528, § 2(c)90 Stat. 2483

“The amendments made by this section [amending this section and sections 6331 and 6332 of this title] shall apply only with respect to levies made after .”
, , , as amended by , , , provided that:

Effective Date of 1969 Amendment

Pub. L. 91–172, title IX, § 945(b)83 Stat. 729

“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 [].”
, , , provided that:

Effective Date of 1966 Amendment

Pub. L. 89–719Pub. L. 89–719section 6323 of this titleAmendment by applicable after , regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44, title VIII, § 812(b)79 Stat. 170

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Transfer of Functions

section 542 of Title 6For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under .

State Fish and Wildlife Permits

Pub. L. 105–206, title III, § 3445(c)112 Stat. 763

“(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.”
, , , provided that: