Form W-4V, Voluntary Withholding Request, tells the payer of certain government payments to withhold federal income tax from them. For unemployment compensation the only rate allowed is 10%. For Social Security, Tier 1 railroad retirement and the other listed payments you pick 7%, 10%, 12% or 22%. You give it to the payer, not the IRS, and it isn't valid unless you sign it.
It exists because these payments usually arrive with no tax taken out, which can leave you with a bill at filing time. Everything below comes from the January 2026 revision of Form W-4V and its instructions, checked in October 2026.
Which payments it covers
- Unemployment compensation, including Railroad Unemployment Insurance Act payments.
- Social Security benefits.
- Social Security equivalent Tier 1 railroad retirement benefits.
- Commodity Credit Corporation loans.
- Certain crop disaster payments under the Agricultural Act of 1949 or Title II of the Disaster Assistance Act of 1988.
- Dividends and other distributions from Alaska Native Corporations to their shareholders.
Pensions, annuities and IRA payouts aren't on this list. Those have their own withholding forms. And if a payer gives you its own form for requesting withholding, the instructions say to use that form instead of the W-4V.
The rates you can choose
| Payment | Rates allowed |
|---|---|
| Unemployment compensation (line 5) | 10% of each payment, no other rate or amount |
| Social Security, Tier 1 railroad retirement, CCC loans, crop disaster payments, Alaska Native Corporation distributions (line 6) | 7%, 10%, 12% or 22% of each payment |
| Stop withholding (line 7) | No withholding |
You can't ask for a flat dollar amount or a rate between those options. If none of the percentages gets you close to what you'll owe, the form itself points to estimated tax payments as the other route.
How to fill it in
- Lines 1 to 3: your name, Social Security number and home address. If you live outside the U.S., enter the city, province or state and the full country name.
- Line 4: the claim or identification number you use with the payer. For Social Security, that's the claim number benefits are paid under, which may not be your own SSN, followed by a letter or letter-and-number suffix.
- Check one box: line 5 for 10% from unemployment, line 6 with a percentage for the other payments, or line 7 to stop.
- Sign and date it. An unsigned W-4V isn't valid.
- Give it to the payer. Don't send it to the IRS.
For Social Security, the form notes you can also request withholding changes online through the Social Security Administration or by contacting them, as well as by sending them a completed W-4V.
Starting, changing and stopping
| You want to... | What to do |
|---|---|
| Start withholding | Give the payer a signed W-4V and ask exactly when it will begin |
| Change the rate (not unemployment) | Complete a new W-4V with the new percentage and give it to the payer |
| Stop withholding | Complete a new W-4V, check line 7, sign and date it, and give it to the payer |
The rate you choose stays in place until you change it, stop it, or the payments stop. There's no need to resubmit it every year.
Common W-4V mistakes
- Forgetting to sign. The form says it isn't valid without your signature.
- Mailing it to the IRS. It goes to the payer, and for Social Security that's the Social Security Administration.
- Using your own Social Security number when benefits are paid under someone else's claim number. Line 4 needs the claim number the payer uses, including its letter suffix.
- Asking for a rate other than 10% on unemployment. No other percentage or amount is allowed.
- Filling in a W-4V when the payer has its own withholding form. The instructions say to use the payer's form in that case.
- Expecting it to work for a pension or IRA. Those payments aren't on the W-4V list.
W-4V or a different form?
| Payment | Form to use |
|---|---|
| Unemployment, Social Security, Tier 1 railroad retirement, CCC loans, crop disaster payments, Alaska Native Corporation distributions | Form W-4V, unless the payer gives you its own form |
| Wages from a job | Form W-4, given to your employer |
| Pensions, annuities and IRA payouts | Not on the W-4V list; ask the payer which withholding form it uses |
| Income with no withholding option at all | Estimated tax payments with Form 1040-ES |
The point of the table is that the W-4V is narrow. It's built for a short list of government payments, and the percentages are fixed. If you have several income sources, the simplest plan is often to use the W-4V for the benefit payments and top up the difference through your paycheck or estimated payments.
Is it worth doing?
Withholding is voluntary: you aren't required to have tax taken from these payments. The W-4V instructions put the case plainly: having tax withheld may be more convenient than making quarterly estimated payments. But if you have other income that isn't subject to withholding, the instructions say to consider estimated tax payments as well.
If you also work, it can be simpler to cover the tax on your benefits by raising the withholding on your paycheck with a new W-4, especially when none of the fixed W-4V percentages fits.
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The verdict
If you're getting unemployment or Social Security and you'd rather not face a tax bill in April, a W-4V is the easiest fix there is: one page, one box, one signature. Pick the rate that's closest to your expected tax, give it to the payer rather than the IRS, and revisit it if your other income changes.
Frequently asked questions
What is Form W-4V used for?
To ask the payer of unemployment compensation, Social Security and certain other government payments to withhold federal income tax.
How much can be withheld from unemployment with a W-4V?
Only 10% of each payment. No other percentage or amount is allowed.
What percentages can I choose for Social Security?
7%, 10%, 12% or 22% of each payment.
Where do I send Form W-4V?
To the payer of your payments, not to the IRS. For Social Security, that's the Social Security Administration.
How do I stop withholding with Form W-4V?
Complete a new W-4V, check the box on line 7, sign and date it, and give it to the payer.
Do I need to file Form W-4V every year?
No. The withholding stays in effect until you change or stop it or the payments stop.
