Property Exempt From Levy

Internal Revenue Code Section 6334 allows certain property to be exempt from a levy or garnishment:

Wearing apparel and school books.

Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of his family are exempt from levy or garnishment;

Fuel, provisions, furniture, and personal effects.

So much of the fuel, provisions, furniture, and personal effects in the taxpayer's household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed $6,250 in value are exempt from levy or garnishment;

Books and tools of a trade, business, or profession.

So many of the books and tools necessary for the trade, business, or profession of the taxpayer as do not exceed in the aggregate $3,125 in value are exempt from levy or garnishment;

Unemployment benefits.

Any amount payable to an individual with respect to his unemployment (including any portion thereof payable with respect to dependents) under an unemployment compensation law of the United States, of any State, or of the District of Columbia or of the Commonwealth of Puerto Rico are exempt from levy or garnishment.

Undelivered mail.

Mail, addressed to any person, which has not been delivered to the addressee, is exempt from levy or garnishment.

Certain annuity and pension payments.

Annuity or pension payments under the Railroad Retirement Act, benefits under the Railroad Unemployment Insurance Act, special pension payments received by a person whose name has been entered on the Army, Navy, Air Force, and Coast Guard Medal of Honor roll (38 U.S.C. 562), and annuities based on retired or retainer pay under chapter 73 of title 10 of the United States Code are exempt from levy or garnishment.

Workmen's compensation.

Any amount payable to an individual as workmen's compensation (including any portion thereof payable with respect to dependents) under a workmen's compensation law of the United States, any State, the District of Columbia, or the Commonwealth of Puerto Rico are exempt from levy or garnishment.

Judgments for support of minor children.

If the taxpayer is required by judgment of a court of competent jurisdiction, entered prior to the date of levy, to contribute to the support of his minor children, so much of his salary, wages, or other income as is necessary to comply with such judgment are exempt from levy or garnishment.

Minimum exemption for wages, salary, and other income.

Any amount payable to or received by an individual as wages or salary for personal services, or as income derived from other sources, during any period, to the extent that the total of such amounts payable to or received by him during such period does not exceed the applicable exempt amount determined under subsection Section 6334 (d) are exempt from levy or garnishment.

Certain service-connected disability payments.

Any amount payable to an individual as a service-connected (within the meaning of section 101(16) of title 38, United States Code) disability benefit under are exempt from levy or garnishment.

Certain public assistance payments.

Any amount payable to an individual as a recipient of public assistance are exempt from levy or garnishment.

Tance under job training partnership act.

Any amount payable to a participant under the Job Training Partnership Act (29 U.S.C. 1501 et seq.) from funds appropriated pursuant to such Act is exempt from levy or garnishment.