Rules and regulations for a state wage garnishment differ from state to state. The state wage garnishment letter will provide taxpayers’ employers with a formula for calculating the amount to withhold payment of a delinquent balance.
Generally, state wage garnishments could be up to twenty-five percent of each paycheck. In some states, the court can withhold up to fifty percent from each paycheck for child support arrears and up to 60 % arrears if taxpayers are not supporting another dependent!
Delinquent balances include taxes, penalties, fees, and interest, any non-tax liabilities owed to other state government agencies and courts, such as Worker’s Compensation Insurance Premiums and Court Ordered Child Support.
Social Security and other legally mandated monies, such as disability, cannot be garnished by a state.
State tax wage garnishments take precedence over all other wage garnishments or levies. The only exceptions are court-ordered child support payments and federal tax liability. The IRS can also issue a wage garnishment letter to collect delinquent federal tax balances.