Garnishment is a legal process for collecting a monetary judgment on behalf of a plaintiff from a defendant.
[1] A similar legal mechanism called execution allows the seizure of money or property held directly by the debtor.
[4] Employers must correctly calculate the amount to withhold, and must make the deductions until the garnishment expires.
[5] Wage garnishment can negatively affect credit, reputation, and the ability to receive a loan or open a bank account.
The federal garnishment limit (with some exceptions like child support and student loans) on a weekly basis is the lower of (A) 25% of one's disposable earnings (what's left after mandatory tax deductions), or (B) the total amount by which one's weekly wage exceeds thirty times the federal hourly minimum wage.
For example, in Florida the wages of a person who provides more than half the support for a child or other dependent are exempt from garnishment altogether (though this is subject to waiver).
Under U.S. federal tax law, a garnishment by the Internal Revenue Service (IRS) is a form of administrative levy.
[9] Only a few requirements must be met before the IRS starts a wage garnishment: The IRS may serve the Final Notice in person, may leave the notice at the taxpayer's home or usual place of business, or may send it to the last known address by certified or registered mail.