{
 "task_id": "T04",
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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.",
 "system": "You are a payroll assistant at a US company. Answer the request.",
 "model": "claude-opus-5-5",
 "response": "# Child Support (Entered First) + IRS Levy (Form 668-W)\n\n## Order of Withholding\n\n1. **Child support first.** Under IRC \u00a76334(a)(8), amounts withheld under a support order entered *before* the levy are exempt from the levy. The support order keeps priority.\n2. **IRS levy second.** It applies to what remains after the child support deduction and the levy's exempt amount.\n\n## Step 1: Child Support Amount\n\nWithhold the **amount stated on the order**, including any arrears portion, up to the CCPA cap. The cap depends on the employee's situation:\n\n| Situation | Cap | Max on $3,100 |\n|---|---|---|\n| Supporting another spouse/child, not 12+ weeks in arrears | 50% | $1,550 |\n| Supporting another spouse/child, 12+ weeks in arrears | 55% | $1,705 |\n| Not supporting another spouse/child, not 12+ weeks in arrears | 60% | $1,860 |\n| Not supporting another spouse/child, 12+ weeks in arrears | 65% | $2,015 |\n\nSome states set lower caps. Follow the order or state rules if they're stricter.\n\n## Step 2: IRS Levy Amount\n\nThe IRS does **not** use CCPA limits. It takes everything above an exempt amount:\n\n> **Levy = Take-home pay \u2212 Child support \u2212 Exempt amount**\n\n- **Take-home pay** means gross pay minus taxes and the deductions in effect when the levy was received. It may differ from the $3,100 CCPA disposable earnings if the employee has voluntary deductions. New or increased voluntary deductions after the levy don't reduce it.\n- **Exempt amount** comes from the current-year **IRS Publication 1494** table. It's based on:\n  - Pay frequency\n  - Filing status\n  - Number of dependents the employee claims on the Form 668-W Part 3 statement\n- If the employee doesn't return the statement within 3 days, use **married filing separately with 0 dependents**.\n\n## Example (Illustrative Only)\n\nAssumptions: take-home pay = $3,100, child support order = $800, Pub 1494 exempt amount = $600 (hypothetical).\n\n| Item | Amount |\n|---|---|\n| Child support | **$800** |\n| IRS levy ($3,100 \u2212 $800 \u2212 $600) | **$1,700** |\n| Employee net | $600 |\n\n## What I Need to Give You Exact Figures\n\n1. The child support amount on the order, and whether it includes arrears\n2. Pay frequency\n3. The employee's filing status and dependents from Part 3 of the 668-W, or confirmation it wasn't returned\n4. Take-home pay, if any voluntary deductions are taken before the levy\n\n## Reminders\n\n- Send child support to the state disbursement unit by the required deadline, usually within 7 business days of payday.\n- Send the levy payment to the IRS each payday until you receive **Form 668-D** (release).\n- Recalculate if the support order changes.",
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