{
 "task_id": "T04",
 "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": "# Withholding Order: Child Support First, Then IRS Levy\n\n## Priority\n\n| Order | Withholding | Why |\n|---|---|---|\n| **1st** | **Child support order** | It was entered before the levy. Under IRC \u00a76334(a)(8), support payments required by an order entered *before* the levy are exempt from the levy. |\n| **2nd** | **IRS levy (668-W)** | It takes all remaining pay above the IRS exempt amount. |\n\n## Amount 1: Child Support\n\nWithhold the **lesser** of the amount on the order or the CCPA cap (or a lower state cap, if your state has one):\n\n| Employee situation | Cap (% of $3,100) |\n|---|---|\n| Supporting another spouse/child, arrears under 12 weeks | 50% = **$1,550** |\n| Supporting another spouse/child, arrears 12+ weeks | 55% = **$1,705** |\n| Not supporting another, arrears under 12 weeks | 60% = **$1,860** |\n| Not supporting another, arrears 12+ weeks | 65% = **$2,015** |\n\nThe order should state which applies. Most support orders fall well below these caps, so you usually withhold the full ordered amount.\n\n## Amount 2: IRS Levy\n\nThe levy takes everything except the exempt amount:\n\n**Levy = Take-home pay \u2212 Child support \u2212 Pub 1494 exempt amount**\n\n- **Take-home pay:** Gross pay minus taxes and deductions that were in effect before the levy. This may differ slightly from the CCPA disposable pay figure of $3,100. Do not subtract new voluntary deductions started after the levy.\n- **Pub 1494 exempt amount:** Look this up in the current year's IRS Publication 1494. It depends on:\n  - Pay frequency\n  - Filing status\n  - Number of dependents\n  - Whether the employee is 65+ or blind\n  \n  The employee provides these on the Part 3 statement of the 668-W. If they don't return it within 3 work days, use **married filing separately, zero dependents**.\n- **CCPA caps do not apply** to IRS levies.\n\n## Illustration (hypothetical figures)\n\nAssumptions: biweekly pay, take-home pay = $3,100, support order = $800, Pub 1494 exempt amount = $1,000 (use the real table figure).\n\n| Line | Amount |\n|---|---|\n| Take-home pay | $3,100 |\n| Child support (1st, under the $1,550+ cap) | \u2212$800 |\n| Pub 1494 exempt amount | \u2212$1,000 |\n| **IRS levy** | **$1,300** |\n| **Employee receives** | **$1,000** |\n\n## Details I Need to Give Final Numbers\n\n1. Child support amount per pay period, and arrears status\n2. Pay frequency\n3. Filing status, dependents, and age/blindness from the 668-W Part 3 (or the default above)\n4. Your state, in case its support cap is lower than the federal one\n\n## Ongoing Compliance\n\n- **Child support:** Remit to the state disbursement unit within the required timeframe.\n- **IRS",
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