Excess Social Security withholding: what you get back
If you had two or more employers in the same year, each withholds 6.2% Social Security up to the wage base. In 2026 that base is $184,500, so the employee maximum is $11,439.00. Combined withholding can exceed that cap: the excess is credited or refunded (IRC §6413(c), Form 1040 Schedule 3).
With $100,000 + $100,000: $6,200 + $6,200 = $12,400 withheld − $11,439 = $961.00.
Calculate my excess Social Security →
Formula
max(0, 6.2% × min(wages₁, $184,500) + 6.2% × min(wages₂, $184,500) − $11,439)
| Case | Combined withheld | 2026 cap | Excess |
|---|---|---|---|
| $100,000 + $100,000 | $12,400.00 | $11,439.00 | $961.00 |
| $184,500 + $10,000 | $12,059.00 | $11,439.00 | $620.00 |
| $184,500 + $184,500 | $22,878.00 | $11,439.00 | $11,439.00 |
| $200,000 + $0 | $11,439.00 | $11,439.00 | $0.00 |
| $90,000 + $90,000 | $11,160.00 | $11,439.00 | $0.00 |
Why a single job does not create a credit
A single W-2 already stops at the wage base: payroll software stops the 6.2% once wages hit $184,500. The credit arises only when two (or more) employers each withhold against the same cap without seeing each other. Medicare 1.45% has no wage base; this page covers OASDI only.
Common mistakes
- Adding the wages and applying 6.2% once: that is what one employer would do, not two.
- Claiming the credit with a single $200,000 W-2: the excess is $0.
- Mixing this with Additional Medicare 0.9% (that is Form 8959, not this page).
- Using the 2025 wage base ($176,100) on a 2026 return.
On Form 1040, Schedule 3 (credit for excess Social Security tax withheld). The IRS treats it as tax already paid, not as an extra benefit.
Not in this tool. The 1.45% has no wage base; Additional Medicare 0.9% is a different figure (Form 8959).
Educational content, not tax advice. IRC §6413(c), tax year 2026. Confirm with the IRS or a CPA.