Federal Voluntary Withholding Request

Voluntary Withholding Request
Form W-4V (Rev. January 2026)
W-4V

Form
(Rev. January 2026)

Voluntary Withholding Request
(For unemployment compensation and certain Federal Government and other payments.)

Department of the Treasury
Internal Revenue Service

Give Form W-4V to the payer of your payments. Do not send it to the IRS.

1

First name and middle initial

Last name

3

Home address (number and street)

City or town

4

Claim or identification number (if any) you use with your payer

5
6

7

Sign
Here

OMB No. 1545-0074

2 Social security number
State

ZIP code

I want federal income tax withheld from my unemployment compensation at a rate of 10% of each payment.
I want federal income tax withheld from (a) my social security benefits, (b) my social security equivalent Tier 1 railroad retirement
benefits, (c) my Commodity Credit Corporation loans, (d) certain crop disaster payments under the Agricultural Act of 1949 or
under Title II of the Disaster Assistance Act of 1988, or (e) dividends and other distributions from Alaska Native Corporations to
its shareholders, at the rate of (check one):
7%
10%
12%
22%
I want you to stop withholding federal income tax from my payment(s).

Your signature (This form is not valid unless you sign it.)

General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future developments. For the latest information about any future
developments related to Form W-4V, such as legislation enacted
after it was published, go to www.irs.gov/FormW4V.
Purpose of form. Complete Form W-4V if you want the payer to
withhold federal income tax from any of the government payments
shown below.
• Unemployment compensation (including Railroad
Unemployment Insurance Act (RUIA) 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 under Title II of the Disaster Assistance Act of 1988.
• Dividends and other distributions from Alaska Native
Corporations to its shareholders.
Consult your payer if you’re uncertain whether your payment is
eligible for voluntary withholding.
You aren’t required to have federal income tax withheld from
these payments. Your request is voluntary.
Note: Payers may develop their own form for you to request federal
income tax withholding. If a payer gives you its own form instead of
Form W-4V, use that form.

Why Should I Request Withholding?
You may find that having federal income tax withheld from the listed
payments is more convenient than making quarterly estimated tax
payments. However, if you have other income that isn’t subject to
withholding, consider making estimated tax payments. For more
details, see Form 1040-ES, Estimated Tax for Individuals.

How Much Can I Have Withheld?
For unemployment compensation, the payer is permitted to withhold
10% from each payment. No other percentage or amount is allowed.
For any other government payment listed above, you may choose
to have the payer withhold federal income tax of 7%, 10%, 12%, or
22% from each payment, but no other percentage or amount.

What Do I Need To Do?
Complete lines 1 through 4; check one box on line 5, 6, or 7; sign
Form W-4V; and give it to the payer, not to the IRS.
For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Date
Note: If you receive social security benefits, you can request
changes to your withholding at https://www.ssa.gov/managebenefits/request-withhold-taxes, or contact the Social Security
Administration (SSA) at 1-800-772-1213, or you can complete Form
W-4V and submit it to the SSA.
Line 3. If your address is outside the United States or the U.S.
territories, enter on line 3 the city, province or state, and name of
the country. Follow the country’s practice for entering the postal
code. Don’t abbreviate the country name.
Line 4. Enter the claim or identification number you use with your
payer. For withholding from social security benefits, the claim
number is the social security number under which a claim is filed or
benefits are paid (for example, 123-45-6789A or 123-45-6789B6).
The letter or letter/number combination suffix that follows the claim
number identifies the type of benefit (for example, a wage earner, a
spouse, or a widow(er)). The claim number may or may not be your
own social security number. If you are unsure about what number to
use, contact the Social Security Administration at 1-800-772-1213
(toll-free). For other government payments, consult your payer for
the correct claim or identification number format.
Line 5. If you want federal income tax withheld from your
unemployment compensation, check the box on line 5. The payer
will withhold 10% from each payment.
Line 6. If you receive any of the payments listed on line 6, check the
box to indicate the percentage (7%, 10%, 12%, or 22%) you want
withheld from each payment.
Line 7. See How Do I Stop Withholding? below.
Sign this form. Form W-4V is not considered valid unless you sign
it.

When Will My Withholding Start?
Ask your payer exactly when income tax withholding will begin. The
federal income tax withholding you choose on this form will remain
in effect until you change or stop it or the payments stop.

How Do I Change Withholding?
If you are getting a payment other than unemployment
compensation and want to change your withholding rate, complete
a new Form W-4V. Give the new form to the payer.

How Do I Stop Withholding?
If you want to stop withholding, complete a new Form W-4V. After
completing lines 1 through 4, check the box on line 7, and sign and
date the form; then give the new form to the payer.

Cat. No. 22891V

Form W-4V (Rev. 1-2026) Created 9/18/25

Form W-4V (Rev. 1-2026)

Privacy Act and Paperwork Reduction Act
Notice
We ask for the information on Form W-4V to carry out the Internal
Revenue laws of the United States. You are required to provide this
information only if you want to have federal income tax withheld
from certain payments for which withholding is not required by law.
If you choose to request voluntary withholding of federal income
tax, you’re required by Internal Revenue Code sections 3402(p) and
6109 and their regulations to provide the information requested on
this form. If you don’t provide a completed form that is signed, the
payer can’t withhold federal income tax from your payment.
Providing false or fraudulent information may subject you to
penalties.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and to cities,
states, the District of Columbia, and U.S. commonwealths and
territories for use in administering their tax laws. We may also
disclose this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax criminal laws,
or to federal law enforcement and intelligence agencies to combat
terrorism.

Page 2

You aren’t required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
as required by Code section 6103.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For estimated
averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for your income tax
return.