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    Job change · W-2 · Schedule 3

    Excess Social Security Withholding Calculator

    Changed jobs or worked two W-2 gigs in 2026? Each employer withheld 6.2% up to the annual wage base — combined, that can exceed the per-person maximum. The difference is a credit on Schedule 3.

    Updated Reviewed for 2025 & 2026 tax years
    IRS Topic 608
    Per-person maximum (2026): $11,439

    Your W-2s from 2026

    $
    $
    $
    $

    Your Schedule 3 credit

    Combined SS withheld across all W-2s

    $13,640

    Per-person maximum (2026 wage base × 6.2%)

    −$11,439

    Excess SS credit (Schedule 3, line 11)

    $2,201

    Your tax software claims this automatically when you enter both W-2s. No form to file — it flows onto Schedule 3 → Form 1040 line 31.

    Two more job-change traps this calculator doesn't model

    • 401(k) deferrals follow the person, not the employer. If you contributed to a 401(k) at both jobs, your combined pre-tax + Roth deferrals can't exceed the annual limit ($24,500, plus catch-ups). Excess deferrals must be withdrawn by April 15 or you're taxed twice. See the Solo 401(k) guide's shared-limit note.
    • Additional Medicare (0.9%) can be under-withheld. Each employer only withholds it above $200,000 of that job's wages, whatever your filing status, but your true liability is on combined wages above $200k single or head of household / $250k MFJ / $125k married filing separately. Set aside for it or update your W-4.

    Related resources

    Sources & References

    Primary references used for this content

    IRS Topic 608

    Excess Social Security and Tier 1 RRTA tax withheld

    Rule and per-year maximums; Schedule 3 recovery.

    View on irs.gov

    Schedule 3 (Form 1040)

    Additional Credits and Payments — line 11

    Where the excess SS credit is claimed.

    View on irs.gov

    IRS Pub 505

    Tax Withholding and Estimated Tax

    Withholding for multiple jobs; W-4 Step 2.

    View on irs.gov

    SSA Fact Sheet

    2026 Social Security Changes (wage base $184,500)

    Annual OASDI contribution & benefit base.

    View on ssa.gov

    ✓4 primary sources; links re-checked on a weekly rotation by the source watcher

    Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.