25c — Other Federal Tax Withholding Updated for tax year 2025

What this line means

Other forms of federal income tax withholding not captured on lines 25a or 25b. This includes withholding from Form 8959 (Additional Medicare Tax), Form 8919 (uncollected Social Security and Medicare tax on wages), and other less common withholding situations. Most filers leave this line blank.

Does this apply to you?

• You have excess Social Security tax withholding because you worked for multiple employers and total wages exceeded the Social Security wage base ($176,100 for 2025)
• You filed Form 8959 for Additional Medicare Tax and have withholding to claim
• You have withholding from Form 8919 (wages from a misclassified employer)
• You have other withholding documented on forms that do not fit on lines 25a or 25b

Easy to overlook

Excess Social Security tax from multiple employers If you worked for two or more employers during the year and your combined wages exceeded $176,100, each employer withheld Social Security tax independently. You overpaid the employee portion of Social Security tax and can claim the excess on this line. This applies to anyone who held two high-paying jobs in the same year. ¹ [SOURCE: IRS Form 1040 instructions — Line 25c]

Additional Medicare Tax withholding credit Your employer must withhold the 0.9% Additional Medicare Tax on wages over $200,000, but the actual threshold depends on your filing status ($250,000 for MFJ, $125,000 for MFS). If your employer over-withheld based on the $200,000 single-employer threshold, you can claim the excess here after completing Form 8959. ² [SOURCE: General filing pattern — Form 8959 excess Medicare tax withholding]

Watch out for this

Not claiming excess Social Security tax when you had multiple employers. Each employer correctly withholds Social Security tax based on what they paid you, but they cannot know what your other employer withheld. If combined wages exceed the Social Security cap, you are owed a refund of the excess withholding — but only if you claim it on this line.

Related lines on your return

• Line 25a — Form 1040 — W-2 withholding; standard employment withholding goes there
• Line 25b — Form 1040 — 1099 withholding; non-wage withholding goes there
• Line 25d — Form 1040 — Total federal withholding; the sum of 25a + 25b + 25c