42 USC § 407 - Assignment of benefits

---
identifier: "/us/usc/t42/s407"
source: "usc"
legal_status: "official_prima_facie"
title: "42 USC § 407 - Assignment of benefits"
title_number: 42
title_name: "THE PUBLIC HEALTH AND WELFARE"
section_number: "407"
section_name: "Assignment of benefits"
chapter_number: 7
chapter_name: "SOCIAL SECURITY"
subchapter_number: "II"
subchapter_name: "FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 14, 1935, ch. 531, title II, § 207, 49 Stat. 624; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, 1372; Pub. L. 98–21, title III, § 335(a), Apr. 20, 1983, 97 Stat. 130; Pub. L. 105–277, div. J, title IV, § 4005(a), Oct. 21, 1998, 112 Stat. 2681–911.)"
---


# § 407. Assignment of benefits

**(a)** **In general** The right of any person to any future payment under this subchapter shall not be transferable or assignable, at law or in equity, and none of the moneys paid or payable or rights existing under this subchapter shall be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law.

**(b)** **Amendment of section** April 20, 1983

No other provision of law, enacted before, on, or after , may be construed to limit, supersede, or otherwise modify the provisions of this section except to the extent that it does so by express reference to this section.

**(c)** **Withholding of taxes** Nothing in this section shall be construed to prohibit withholding taxes from any benefit under this subchapter, if such withholding is done pursuant to a request made in accordance with section 3402(p)(1) of the Internal Revenue Code of 1986 by the person entitled to such benefit or such person’s representative payee.

---

**Source Credit**: (Aug. 14, 1935, ch. 531, title II, § 207, 49 Stat. 624; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, 1372; Pub. L. 98–21, title III, § 335(a), Apr. 20, 1983, 97 Stat. 130; Pub. L. 105–277, div. J, title IV, § 4005(a), Oct. 21, 1998, 112 Stat. 2681–911.)

## Editorial Notes

### References in Text

The Internal Revenue Code of 1986, referred to in subsec. (c), is classified generally to Title 26, Internal Revenue Code.

### Codification

In subsec. (b), “” substituted for “the date of the enactment of this section”, which was translated as meaning the date of enactment of this subsection, as the probable intent of Congress.

### Amendments

1998—Subsec. (c).  added subsec. (c).

1983— designated existing provisions as subsec. (a) and added subsec. (b).

1939—Act , amended section generally, incorporating provisions of former .

## Statutory Notes and Related Subsidiaries

### Effective Date of 1983 Amendment

> “The amendments made by subsection (a) [amending this section] shall apply only with respect to benefits payable or rights existing under the Social Security Act [
> 
> et seq.] on or after the date of the enactment of this Act [
> 
> ].”

, , , provided that:

### Effective Date of 1939 Amendment

, , provided that the amendment made by that section is effective .