IRS Publication 15 — Employer's Tax Guide (Circular E)
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“Amounts exempt from levy on wages, salary, and other income. If you receive a Notice of Levy on Wages, Salary, and Other Income (a notice in the Form 668 ser- ies), you must withhold amounts as described in the in- structions for these forms. Pub. 1494 has tables to figure the amount exempt from levy.”
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