Rev. Proc. 2025-32: the 2026 section 6334(d)(4)(B) amount is published as $5,300; the statutory rounding rule gives $5,250

Section 6334(d)(4)(C) increases the $4,150 amount by the cost-of-living adjustment (base year 2017) and rounds the increase down to a multiple of $100. For 2026 the increase is $1,167.12, rounded to $1,100, giving $5,250. Rev. Proc. 2025-32 publishes $5,300 in section 4.50 (wages exempt from levy) and section 4.35 (qualified disability trust deduction, which uses the same adjustment); the published increase, $1,150, is not a multiple of $100 and matches rounding the full amount, $5,317.12, down. Rev. Proc. 2024-40 shows the same pattern for 2025 in sections 2.35 and 2.51: $5,100 published, $5,150 under the statute.

Consequence

The per-dependent amount used to compute wages exempt from levy is $50 higher than the statute gives for 2026 and was $50 lower for 2025; holding the standard deduction constant, that is about $0.96 per dependent per week. The qualified disability trust deduction differs by the same $50.

Proposed correction

$5,250 for 2026, or a published statement of the authority for rounding the whole amount.

Jurisdiction

United States — federal

Act

Rev. Proc. 2025-32 (inflation-adjusted amounts for 2026)

Place

Rev. Proc. 2025-32, sections 4.35 and 4.50

Record

Discrepancy

Class

Derived figures

Where it arose

A published derived figure

Arxo's conclusion

Confirmed

Official text

Unchanged at last check

Last checked

2026-10-26

Evidence

Built by computation from the text. Quotations are verbatim from the official material; translations are ours and marked.

(4) Years when personal exemption amount is zero (A) In general In the case of any taxable year in which the exemption amount under section 151(d) is zero, paragraph (2) shall not apply and for purposes of paragraph (1) the term "exempt amount" means an amount equal to— (i) the sum of the amount

If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.

(C) Disability trusts (i) In general A qualified disability trust shall be allowed a deduction equal to the exemption amount under section 151(d), determined— (I) by treating such trust as an individual described in section 68(b)(1)(C), and (II) by applying section 67(e) (without the reference to

the amount of the deduction under § 642(b)(2)(C)(i) is $5,300.

the dollar amount used to calculate the amount determined under § 6334(d)(4)(B) is $5,300.

amount of the deduction under § 642(b)(2)(C)(i) is $5,100.

the dollar amount used to calculate the amount determined under § 6334(d)(4)(B) is $5,100.

Built from the text

5250

Published

5300

How to check it without Arxo's tools

1. Open 26 U.S.C. §6334, United States Code, 2024 edition (govinfo) and find 26 U.S.C. §6334(d)(4); 26 U.S.C. §6334(d)(4)(C), last sentence. Compare the text with the quotation above. A copy is kept in this register: 5a5d7ea8b6886703-USCODE-2024-title26-subtitleF-chap64-subchapD-partII-sec6334.htm (SHA-256 5a5d7ea8b6886703675be3e0a8d63099d736aaa93d4f95ba52f65e64d2d3b21b, copy of the official file).
2. Open 26 U.S.C. §642, United States Code, 2024 edition (govinfo) and find 26 U.S.C. §642(b)(2)(C). Compare the text with the quotation above. A copy is kept in this register: 3b45c392c3256d0f-USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartA-sec642.htm (SHA-256 3b45c392c3256d0f8737444d305ba2c091e2de79ff9abbf5ee4a2580a756caad, copy of the official file).
3. Open IRS, Rev. Proc. 2025-32 (as revised 17 October 2025) and find Rev. Proc. 2025-32, section 4.35; Rev. Proc. 2025-32, section 4.50. Compare the text with the quotation above. A copy is kept in this register: 0429fc711f7b2233-en.txt (SHA-256 0429fc711f7b22336a7cfe8b2a3e0c5af2e467eed346c0ceb181c8236cacff73, text extracted from the official source, as used to check the quotation).
4. Open IRS, Rev. Proc. 2024-40 and find Rev. Proc. 2024-40, section 2.35; Rev. Proc. 2024-40, section 2.51. Compare the text with the quotation above. A copy is kept in this register: 6ad6d8eab031e696-en.txt (SHA-256 6ad6d8eab031e696bbeaf914932650110bf25f48318ea8ae93beb0cb7efd2e1e, text extracted from the official source, as used to check the quotation).
5. Rebuild the value from the provisions quoted above: the text gives 5250; the publication shows 5300.
6. The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.

How this finding was made

AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-21).

Responsible institutions

• Internal Revenue Service, Office of Chief Counsel — author of Rev. Proc. 2025-32
• Internal Revenue Service, Tax Forms and Publications — Publication 1494 and the affected instructions

Reported to

Responses

Documents and reproduction

• Earlier publication, 2026-10-21: arxohq/arxo-irs-inflation-adjustments, FINDINGS
• Reproduction: Public evidence repository: recomputation of Rev. Proc. 2025-32 amounts — commit 4983918

History

1. 2026-10-21Published: arxohq/arxo-irs-inflation-adjustments, FINDINGS
2. 2026-10-21Receipt confirmed: Taxpayer Advocate Service (Systemic Advocacy Management System)
3. 2026-10-21Receipt confirmed: Treasury Inspector General for Tax Administration
4. 2026-10-21Reported to Taxpayer Advocate Service (Systemic Advocacy Management System) (web form)
5. 2026-10-21Reported to Treasury Inspector General for Tax Administration (web form)
6. 2026-10-21Reported to U.S. Government Accountability Office (e-mail)
7. 2026-10-25Confirmed by Arxo
8. 2026-10-26Entered in the register
9. 2026-10-26Reported to Internal Revenue Service, Office of Chief Counsel (e-mail)
10. 2026-10-26Reported to Internal Revenue Service, Tax Forms and Publications (web form)

Cite this record

Arxo Law, Arxo Findings Register, ARXO-2026-0027, https://arxo.io/findings/ARXO-2026-0027/ (status as of 2026-10-26). Data: ARXO-2026-0027.json.