If you owe money to the IRS, and you are receiving Social Security benefits due to:
- Federal Old-Age and Survivors Trust Fund (OR)
- Disability Insurance Benefits
The IRS can take 15% of your Social Security payments to satisfy your tax debt. Prior to 1996, there was a $750/month "off limits" amount that had to be left for the Social Security recipient. However, that changed with the introduction of the Federal Payment Levy Program, which allowed for 15% of the total monthly payment to be collected—regardless of the amount.