Can the IRS garnish Social Security disability payments?

The IRS can levy Social Security Disability Insurance (SSDI) payments, taking up to 15% of the monthly benefit through the Federal Payment Levy Program. However, Supplemental Security Income (SSI) is completely exempt from IRS levy because SSI is a needs-based program for disabled individuals with very limited income and resources. If your SSDI is being levied and it creates a financial hardship preventing you from meeting basic living expenses, you can request a levy release from the IRS. Many SSDI recipients qualify for Currently Not Collectible (CNC) status because their income is at or below the IRS's allowable living expense standards. Once placed in CNC status, the IRS stops all active collection including the SSDI levy. Additionally, SSDI recipients often qualify for Offer in Compromise because their limited income and future earning potential result in a low Reasonable Collection Potential. Contact a tax professional or the Taxpayer Advocate Service if you're on SSDI and facing an IRS levy, as relief options are usually available.