{
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 "prompt": "An employee has a child support order (entered first) and a later IRS levy (Form 668-W). Disposable pay is $3,100 per period. Set the order and the amounts.",
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 "response": "# Child Support Order + IRS Levy: Priority and Calculation\n\n## Order of Withholding\n\n1. **Child support order (first).** It was entered before the IRS levy, so it takes priority. Under IRC \u00a76334(a)(8), support ordered by a judgment entered *before* the levy is exempt from the levy.\n2. **IRS levy, Form 668-W (second).** It applies only to what remains after the child support deduction and the levy's exempt amount.\n\n## Step 1: Child Support\n\nWithhold the **lesser of** the ordered amount or the CCPA limit (15 U.S.C. \u00a71673(b)), applied to the $3,100 disposable pay:\n\n| Employee's situation | Limit | Max per period |\n|---|---|---|\n| Supporting another spouse/child, no arrears >12 weeks | 50% | $1,550 |\n| Supporting another spouse/child, arrears >12 weeks | 55% | $1,705 |\n| Not supporting another spouse/child, no arrears >12 weeks | 60% | $1,860 |\n| Not supporting another spouse/child, arrears >12 weeks | 65% | $2,015 |\n\nThe order or income withholding notice usually states which limit applies. Some states set a lower cap, so follow the order and your state's rules.\n\n## Step 2: IRS Levy\n\nThe IRS levy does **not** use CCPA disposable pay. It uses **take-home pay**:\n\n**Levy amount = Take-home pay \u2212 Child support withheld \u2212 Exempt amount (Pub. 1494)**\n\n- **Take-home pay** = gross pay minus taxes and the payroll deductions in effect *when the levy was received*. Voluntary deductions the employee adds after the levy do not reduce it.\n- **Exempt amount** comes from the Publication 1494 table for the levy year. It depends on the filing status and number of dependents the employee claims on the Part 3 statement (Parts 3\u20136 of the levy packet), and on pay frequency.\n  - If the employee doesn't return the statement within 3 days, use **married filing separately with 0 dependents**.\n\n## Illustrative Example (hypothetical numbers)\n\nAssume take-home pay of $3,100, child support ordered at $800, and a Pub. 1494 exempt amount of $1,200:\n\n| Item | Amount |\n|---|---|\n| Take-home pay | $3,100 |\n| Child support (under CCPA cap) | \u2212$800 |\n| Exempt amount (Pub. 1494) | \u2212$1,200 |\n| **IRS levy** | **$1,100** |\n| **Employee receives** | **$1,200** |\n\nIf the exempt amount exceeds what's left after child support, the levy for that period is **$0**.\n\n## To Finalize the Exact Amounts, I Need:\n\n1. The child support amount per the order, and which CCPA percentage applies\n2. Pay frequency\n3. The employee's filing status and dependents from the levy statement (or confirmation it wasn't returned)\n4. Whether $3,100 is CCPA disposable pay or take-home pay under the IRS definition. These can differ if there are pre-levy voluntary deductions.\n\n## Ongoing Handling\n\n- **Child support:** remit to the state disbursement unit within the time your state requires, typically within 7 business days of payday.\n- **IRS levy:** it is continuous. Withhold every pay period until you receive **Form 668-D (Release of Levy)**.\n- **Later orders:** if a new support order arrives *after* the levy, the levy keeps priority over it.",
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