Social security benefits
This information is intended as technical
information of use to consultants
and individuals doing research. For information on tax assistance,
click here.
Social Security Benefits Eligible for the Federal
Payment Levy Program Social Security benefit payments outlined
in Title II, Federal Old-Age, Survivors, and Disability Insurance
Benefits, of the Social Security Act, are subject to the 15 percent
levy through the Federal Payment Levy Program (FPLP) to pay your
delinquent tax debt.
Benefit payments such as lump sum death benefits,
benefits paid to children, and special benefits for persons aged
72 and over by 1971, however, will not be included in the FPLP.
Additionally, Supplemental Security Income (SSI) payments under
Title XVI and payments with partial withholding to repay a debt
owed to Social Security will not be levied through the FPLP.
Before your Social Security benefits are included
in the FPLP, we will send you a final notice of our intent to
levy, with appeal rights, if one has not already been issued.
If we don't hear from you, or you have already received this notice,
we will send you an additional notice CP 91 or CP 298, Final Notice
Before Levy on Social Security Benefits, explaining that your
Social Security benefits may be levied. See IRS Appeals and Dispute
Resolution for additional information about your appeal rights.
You have 30 days from the date of this notice
to make arrangements to pay your tax debt before we begin deducting
15 percent from your monthly benefit.
Because the FPLP is used to satisfy tax debts,
the IRS may levy your Social Security benefits regardless of the
amount. This is different from the 1996 Debt Collection Improvement
Act which states the first $750 of monthly Social Security benefits
is off limits to satisfy non-tax debts. Fifteen percent of the
Social Security benefit will be levied through the FPLP regardless
of whether or not the remaining benefit sent to you is less than
$750.
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