From a tax persepective wage garnishment is just another way for you to pay your bills. So it depends what the garnishment is for. If it's to pay for something that is normally not deductible (like taxes to the IRS, child support, or court fines) then no. But if your wages are garnished for something that is deductible - such as alimony or state income taxes or medical bills - then yes, to the extent that these types of expenses are deductible on your income taxes.

Thanks for answering my question... The wages being garnished are for credit card debt and are taken out of my paycheck. I was unsure if the amount taken weekly for garnishment from my pay had any affect on my fed/state taxes when filing a return.

Credit card debts are not deductible, so no - you can not deduct the garnishment.