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Last Updated: 12/27/2018

Wage Levy Information for Individuals

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The Minnesota Department of Revenue may issue a wage levy to collect tax debt or debt referred to us from another agency.

When we send a wage levy notice to your employer, they must withhold 25 percent of the amount after taxes, or other required withholding, and send it to us. Once we issue a wage levy, you cannot stop it by entering into a payment agreement.

Wage Levy Exemptions

You may be exempt from a wage levy if you are:  

  • serving or have served time in jail or prison in the past six months.
  • receiving or received government aid based on financial need in the past six months (e.g., food stamps, general or medical assistance, emergency assistance, energy assistance, Minnesota Family Investment Program (MFIP), Supplemental Security Income (SSI), and Minnesota Supplemental Assistance). 

If you think you are exempt from a wage levy, contact us or submit an Exemption Claim Form along with proof that supports your claim. (See Minnesota Statute 550.37.) 

Levy Setoffs and Adverse Interests 

Levy setoffs and adverse interests may affect the priority of our levy for withholding purposes.  

Reducing a Levy

If your levy is causing a significant financial hardship (not being able to afford food, rent, or medications), you may request a reduction of the amount withheld from your paycheck by calling us at the number at the top, right side of this page). If we agree to reduce your levy, we will notify your employer.

Releasing (Stopping) a Levy 

We will not release your wage levy until: 

  • the debt is paid
  • you provide proof you are exempt
  • other claims against your wages prevent us from receiving payment
  • you file bankruptcy