Can the IRS Garnish Social Security Benefits?

November, 10 2025 by Charla Suaste

One of the most common—and often scariest—questions taxpayers ask is about the Internal Revenue Service (IRS) and its power to collect overdue taxes. Specifically, people often ask: "Can the IRS garnish Social Security benefits?"

The short, straightforward answer is yes, the IRS can levy (which is the technical term for "garnish" or "seize") some Social Security benefits to collect delinquent federal taxes. However, it's not a blanket rule, and there are important limits and exceptions designed to protect you.

Let’s discuss.
 

What is a Levy?

When people talk about the government taking money from their income, they often use the word "garnish." While this is a common term, the IRS uses the legal term "levy,” which is a legal seizure of your property to satisfy a tax debt. This property can be funds in your bank account, wages, or, yes, even certain Social Security benefits.
The IRS's authority to seize property to collect taxes is granted by federal law, specifically the Internal Revenue Code (Title 26 of the U.S. Code). This code generally states that property, or rights to property, are not exempt from levy unless specifically noted. Since Social Security benefits are not entirely exempt, they become a potential target for the IRS to collect what is legally owed. (See: 26 U.S. Code Subtitle A, Section 6331 or 6334).
 

The Limits on Social Security Levies

While the IRS has the legal right to seize some benefits, Congress has put limits on how much the IRS can actually take. This offers a layer of protection to taxpayers, especially for those who rely on these payments for daily living expenses. The law currently states that the IRS can only levy up to 15% of your monthly Social Security benefit payment. Certain benefits are exempt, such as Supplemental Security Income (SSI), survivor benefits for children, and lump-sum death benefits.

This means that at least 85% of your benefit must be left to you. This is a continuous levy, meaning the IRS will take 15% out of each monthly payment until your tax debt (including interest and penalties) is fully paid or other payment arrangements are made.

 

Steps the IRS Must Take Before a Levy

It is important to keep in mind that the IRS doesn't just wake up and decide to levy your benefits. They must follow a strict legal process and give you plenty of time and opportunity to resolve the debt voluntarily. They typically issue you several initial notices to inform you of the tax they believe you owe, why you owe it, and how you can resolve the issue. Another, more serious notice they issue will be a Notice and Demand for Payment. If you don't respond or pay the amount due after this notice, the IRS will then send a letter stating its intent to levy your property. This is your last warning before a seizure. This notice, typically sent at least 30 days before the levy begins, also informs you of your right to a hearing. You can find more details on this process on the official IRS website.
 

What You Can Do to Stop or Avoid a Levy

The best way to prevent a levy is to make sure to address the issue as quickly as possible. While you might be tempted to throw any IRS notice into a nearby mail stack or hide it in your drawer, this will only make things worse. The IRS can seem scary, but they have programs designed to help taxpayers get back on track. Some of these options include:
 

• Payment Plans (Installment Agreement): You can often enter into a monthly payment plan to pay off the debt over time.
• Offer in Compromise (OIC): This allows certain taxpayers to resolve their tax liability with the IRS for a lower amount than they originally owed.
• Request for a Collection Due Process (CDP) Hearing: You have the right to appeal the levy decision. This hearing with the IRS Independent Office of Appeals can help you discuss alternatives.
• "Currently Not Collectible" (CNC) Status: If the levy would cause you significant financial hardship, you may be able to prove you can't afford to pay, and the IRS may temporarily halt collection activity.

If you don’t want to engage with the IRS directly, we understand that, too, so we always encourage taxpayers to contact a tax professional who can review their case and speak with the IRS on their behalf.

 

Tax Debt Relief

Navigating the world of taxes can be confusing, but you don't have to do it alone. Our Tax Debt Relief team is here. We offer an initial no-obligation consultation, so you can see if our company is a good fit for your particular situation. We have been in the business of taxes since 1988 and have helped thousands of taxpayers resolve their debt with the IRS painlessly. For more information, click here! We’re standing by and ready to help.