If your employer hands you a letter labeled IRS Form 668-W, “Notice of Levy on Wages, Salary, and Other Income,” it means the IRS has taken formal action to seize a portion of your paycheck.

This isn’t a warning — it’s enforcement. The IRS has already decided to collect what you owe by directly garnishing your income.

At Summit Tax Relief, we help Oklahomans with $25 000 + in IRS or state tax debt respond to these levies, stop wage seizures, and negotiate long-term solutions.

1. What IRS Form 668-W Is and How It Works

Form 668-W is the IRS’s official notice instructing your employer to withhold part of your wages and send it to the government.

Key facts:

It authorizes continuous wage garnishment until the debt is paid or the levy is released.

It applies to salaries, wages, commissions, and bonuses.

It is usually issued after a Final Notice of Intent to Levy (LT11 or Letter 1058) has gone unanswered for 30 days.

If you’re unfamiliar with how these levies compare to other types of IRS actions, you might want to read IRS Form 668-A Explained – What It Means for Oklahoma Taxpayers to understand how the IRS targets your bank accounts instead of your wages.

2. The Difference Between Form 668-A and Form 668-W

Both are levy notices, but they work differently:

Form Who It’s Sent To What It Covers Duration

668-A Bank or payer Bank balances and lump-sum payments One-time levy

668-W Employer Wages, salaries, commissions Continuous until released

In other words, 668-A empties your bank account; 668-W takes every paycheck. That’s why understanding What Happens When the IRS Freezes Your Bank Account? is crucial — both actions can cripple your finances, but they require different solutions.

3. What Happens Once 668-W Is Issued

When your employer receives Form 668-W:

1. They must give you Statement 1 to complete (declaring dependents).

2. They send that information back to the IRS within three days.

3. Garnishment begins with the next payroll cycle.

Failure to comply can make the employer personally liable for the withheld funds.

If you’ve already received a levy notice, you can still learn practical strategies from How to Stop an IRS Wage Garnishment in Oklahoma, which outlines immediate steps to protect your paycheck.

4. How the IRS Decides How Much to Take

The IRS uses Publication 1494 each year to calculate how much of your income is exempt from levy based on filing status and dependents. Everything above that amount goes to the IRS.

Example (2025 tables):

Single, 0 dependents → keep ≈ $1 100 per month.

Married, 2 dependents → keep ≈ $2 200 per month.

That means Oklahoma families can lose 40–70 % of their income overnight.

For a broader look at this process, check IRS Wage Garnishment in Oklahoma: What You Need to Know — it breaks down how much the IRS can legally take and what options you have to reduce the impact.

5. How to Stop or Release a Form 668-W Levy

You still have options — but time matters.

a. Set Up an Installment Agreement

Once accepted, the IRS releases the levy and you repay monthly.

b. Request Currently Not Collectible (CNC) Status

If paying causes hardship, the IRS pauses collection.

c. Submit an Offer in Compromise (OIC)

If you qualify, you can settle for less than the full amount.

d. File an Appeal

If the levy was improper or issued too soon, you can challenge it.

e. Emergency Representation with Summit Tax Relief

We frequently negotiate same-week releases for Oklahoma clients once financial documentation is submitted.

6. Case Study – Oklahoma City Construction Manager

A construction manager earning $6 800 per month was levied under Form 668-W. The IRS planned to take $4 300 per month. Summit intervened, secured a release within 48 hours, and arranged a $350 monthly installment plan instead.

7. How to Prevent Future Levies

File returns on time.

Reply to every IRS notice.

Keep current on new taxes while paying old ones.

Engage a professional before balances reach $25 000 +.

Summit builds compliance plans that keep Oklahoma clients off the IRS radar for good.

Receiving Form 668-W is serious, but not final. With prompt action and expert representation, levies can be lifted and your paycheck restored.

📞 Call 833-477-4911 today to protect your income and resolve your tax debt with Summit Tax Relief.

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, a boutique tax resolution firm based in Oklahoma City, OK and trusted by high-income individuals and business owners across Oklahoma.

He is the author of Oklahoma Taxpayers' Guide: Taking A Stand Against the IRS: A Step-by-Step Plan for Dealing With Tax Collectors and Unfiled Returns Without Going Broke, available now on Amazon. The book offers a step-by-step plan for resolving IRS tax debt without losing your business, your home, or your peace of mind.

With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.

Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.

Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.