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SSA-1099 box guide

SSA-1099 Box 6: Voluntary federal income tax withheld

Federal income tax SSA withheld from benefit payments after a voluntary withholding request.

How to use Box 6

Include Box 6 with other federal withholding on Form 1040 line 25b. It is a payment toward tax, not the amount of Social Security that is taxable.

Example

With a $2,000 monthly benefit and a 10% Form W-4V election, SSA generally withholds $200 per payment and Box 6 accumulates the withholding for the year.

Use this box in a calculation

A single SSA-1099 field does not determine the final tax result. Combine it with filing status, other income, tax-exempt interest, deductions, and other withholding.

Open the Social Security withholding calculator

What to check before filing

  • Form W-4V permits only 7%, 10%, 12%, 22% for Social Security benefits.
  • A new request is needed to change or stop voluntary withholding.
  • Withholding may not cover tax generated by pensions, IRA withdrawals, or investment income.

Sources

Related Calculators

Last updated July 27, 2026 Tax year 2025

Data sources: IRS Publication 915 (2025)2025 Form 1040 InstructionsSSA Benefit Statement guidance

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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