What should I do about a Social Security levy?
Yes. The Federal Payment Levy Program can take part of certain Social Security benefits to pay tax debt. It can take up to 15% of each payment, or the exact amount owed if that is less.
The program matches IRS debts against federal payments, like Social Security, federal pensions and military retirement.
Before the levy, the IRS usually sends a notice of intent to levy and your right to a hearing, like a CP90 or CP297.
Payments are left out if you are in bankruptcy, asked for innocent or injured spouse relief, set up another way to pay, or the IRS found you in hardship.
Key facts
- Any CP90 or CP297 notice and its date
- How much of your benefit you need for basic bills
- Whether a payment plan is possible
- Whether hardship applies
Options that may help
Another way to pay can keep payments out of the program.
If the IRS finds hardship, your payments are left out.
The notice gives you the right to a hearing. Call 800-829-7650 to resolve it.
Results depend on your situation. Not every case qualifies.
Common questions
Should I call Social Security about the levy?
No. The IRS says call it at 800-829-7650 or 800-829-3903, not SSA or BFS.
Is military retirement included?
Yes. The IRS began levying 15% of military retirement in 2017.
Sources
General information, not tax or legal advice. You can contact the IRS yourself for free at irs.gov.