The answer depends on who is levying the wages. The South Carolina Department of Revenue will not release a levy after it has attached until the levy is paid in full.  They take 25% of the employee’s gross (before taxes) income. Many times they will agree to cut the amount in half if the levy is causing a hardship. The IRS will release a wage levy if the employee can agree to a voluntary Installment Agreement. Depending on how much he owes in back taxes, this might be a Streamline Agreement, where he does not give them any of his financial data, or a regular Installment Agreement. In this case the amount of the monthly payment depends on his current financial situation and is calculated based on that.