IRS Form 668-A Notice: Bank / Third-Party Levy Served
A Form 668-A is a one-time IRS levy served on your bank, a client, or another third party holding your money — the bank must freeze what's in the account that day and hold it 21 days before sending it to the IRS, and those 21 days are your window to get it released.
Deadline calculator
The Form 668-A clock runs from the date printed on the notice — not the day you opened it.
Estimate only, based on the standard 21-day Form 668-A window. Your notice controls — always use the specific date printed on it.
What a Form 668-A actually means
Unlike the continuous wage levy (Form 668-W), a 668-A grabs what exists at the moment it's served: the balance in the bank account that day, or a specific payment a client owes you. Deposits made after the levy date aren't touched — but the IRS can serve new levies.
The 21-day bank holding period exists precisely so errors and hardships can be fixed before the money moves. Releases during the window are routine when you engage: proving the levy causes immediate economic hardship, entering an installment agreement, showing the funds are exempt (like certain benefits), or showing a procedural defect in the notice sequence.
How to recognize a real Form 668-A
IRS collection serves a Form 668-A Notice of Levy (a common version is Form 668-A(c)(DO)) on a bank or other third party that holds your money. It can be served in person at a branch or by certified mail to the bank's central levy address. For banks, the 21-day holding period comes from IRC section 6332(c).
- The form is titled "Notice of Levy" and is addressed to the bank or other third party, not to you. Most people find out because funds are frozen or their bank tells them.
- It covers only the funds on deposit when the bank receives the levy. Money deposited later is not surrendered, even during the holding period.
- The holding period is 21 calendar days, not business days. The bank waits that long before sending the frozen funds to the IRS.
- The form shows an IRS phone number. The IRS says that number is the one to call to dispute the levy or explain who owns the money.
- "Bank" includes credit unions, savings and loan associations, and trust companies.
What to do, step by step
- 1Note the date the levy was served and count 21 days — that's when the bank remits unless the IRS releases it first.
- 2Call the IRS (or get representation) immediately — not on day 18. Propose an installment agreement or document hardship.
- 3Check what was in the account: deposited Social Security, disability, and certain other funds may be exempt or recoverable.
- 4Check the procedural history — if the final notice (LT11/Letter 1058) never reached you, the levy may be releasable on due-process grounds.
- 5If released, the IRS faxes Form 668-D to the bank; if not, resolve the underlying balance so the next deposit isn't levied too.
Illustrative example
Example: A bank levy on a joint account with a parent
Illustrative scenario: Luis owes back taxes and is listed as a joint owner on his 82-year-old mother's checking account so he can help pay her bills. On October 5, 2026, the bank receives a Form 668-A and freezes the $11,300 in the account, nearly all of it from his mother's pension.
The IRS says that when someone is listed on another person's account, the person who owns the money should call the number on the Form 668-A and provide proof. Within days, Luis's mother calls with her pension deposit records and bank statements showing she deposited the money.
Luis separately calls about his own balance and sets up a payment plan. Because both calls happen well inside the 21 calendar days, the IRS can release the levy with a Form 668-D before the bank sends the money.
Names and numbers are made up to show how this notice typically plays out.
Mistakes that make a Form 668-A worse
- Counting 21 business days. The holding period is 21 calendar days from when the levy is served.
- Agreeing to waive the holding period without understanding it. Depositors can waive the 21-day wait, which lets the bank send the money right away.
- Assuming money that belongs to someone else on a joint account is lost. The real owner can call the number on the form and prove ownership.
- Paying bank fees from a wrongful levy without asking for them back. If the IRS levied after the debt was already paid and the error was the IRS's, Form 8546 can recover bank charges, as long as you didn't contribute to the error and responded promptly to earlier IRS contacts.
What happens if you ignore a Form 668-A
At the end of the 21 calendar days, the bank sends the frozen funds (up to the amount the levy covers) to the IRS. Because the levy covers only what was in the account when it was served, the IRS can serve new levies later until the balance is resolved. Getting the levy released after the money is sent is much harder than within the window.
Often comes before a Form 668-A
Can come next
Common questions
Can I use my bank account after a 668-A levy?+
Yes — the levy freezes only the amount in the account at the moment it was served (up to what you owe). Money you deposit afterward is yours to use, though the IRS can issue additional levies until the debt is resolved.
What's the difference between Form 668-A and Form 668-W?+
668-A is a one-time grab of funds a third party holds for you (bank balance, a client's payment). 668-W is a continuous wage levy that takes part of every paycheck until released. Both are released the same ways: hardship, a payment arrangement, or procedural defects.
Can I get levied bank funds back after the 21 days?+
It's much harder but possible — the IRS can return levied funds in limited cases (its own error, or where return facilitates collection). The realistic play is stopping the transfer inside the 21-day window.
Checked against IRS primary sources — see how we source these guides. You can verify any notice directly at IRS.gov. The dates and instructions printed on your specific notice always control.
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