My mother had over 6000 dollars taken from garnishment. Will her taxes be based on her earnings before or after garnishment?

“My mother had over 6000 dollars taken from garnishment. Will her taxes be based on her earnings before or after garnishment?”--->On her 1040 after garnishment; a wage garnishment is the process in which an ER is legally required to withhold a specific portion of an EE’s pay to satisfy a debt the EE owes. The amount of the garnishment is based on the EE's disposable income after withholding taxes; disposable income refers to the employee's gross pay after payroll taxes and pre-tax voluntary deductions have been withheld. Payroll taxes include federal income tax, Social Security tax, Medicare tax and, in most cases, state income tax. If city or local income tax or unemployment insurance apply, the employer must also withhold them to arrive at the disposable income. Furthermore, pre-tax deductions, such as medical insurance and traditional 401k plans are deducted before taxes are withheld, and are therefore included in the calculation of disposable income.