U.S. · Tax forms
Schedule 3 line 11, excess social security tax.
When too much was withheld, how to figure the credit, and when to ask the employer instead.
Line 11 is a credit for social security (or tier 1 RRTA) tax withheld above the 2025 limit of $10,918.20. It applies if you or your spouse had more than one employer and total wages over $176,100. If one employer alone withheld more than the limit, you cannot claim it here; the employer should fix it.
Look up a line item
Result
How the 2025 line 11 rules work
| Situation | Result on line 11 | What the instructions say |
|---|---|---|
| More than one employer, total wages over $176,100 | Claim the excess | Too much social security or tier 1 RRTA tax may have been withheld; you can take a credit for the amount withheld in excess of $10,918.20 |
| One employer withheld more than $10,918.20 | Do not claim on your return | The employer should adjust the tax for you |
| Employer will not adjust | File Form 843 | If the employer does not adjust the overcollection, you can file a claim for refund using Form 843 |
| Married filing jointly | Figure separately | Figure this amount separately for you and your spouse |
| Excess tier 2 RRTA tax | Not on this line | You cannot claim a refund for excess tier 2 RRTA tax on Form 1040; use Form 843 |
Where the numbers come from
The 2025 limit of $10,918.20 is 6.2% of the $176,100 wage base (176,100 × 0.062 = 10,918.20). Each employer withholds 6.2% up to that base without knowing what your other employers paid, which is why two jobs together can overshoot.
Add up box 4 across jobs
Compare the total of the social security tax withheld shown on your Forms W-2 against $10,918.20. The excess is your line 11 amount, calculated for each spouse separately. Check that no single W-2 is itself over the limit: if one is, that employer made the mistake and the instructions send you to the employer, not to this line.
Why it flows to line 15
Line 11 is part of Schedule 3, Part II, so it is added into line 15 and carried to Form 1040 line 31 as a payment against your tax.
Worked example
Kim worked for two employers in 2025. Employer A withheld $7,000 of social security tax and employer B withheld $6,000 (as shown on her Forms W-2), a combined $13,000. Neither is over $10,918.20 on its own, and her wages together exceed $176,100. Line 11 = 13,000 − 10,918.20 = $2,081.80. Names and figures are made up.
More line pages in this set
Related lines: Schedule 3 line 8, Schedule 3 line 15, Schedule 3 line 3, Schedule 3 line 9.
Sources
- Instructions for Form 1040 and 1040-SR (2025): the Schedule 3 line instructions on this page. Schedule 3 instructions, Line 11: “Excess Social Security and Tier 1 RRTA Tax Withheld.” Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Schedule 3 (Form 1040) 2025: the printed line labels and arithmetic. Read November 2, 2026.
Tax year 2025 form and instructions. The form PDF is marked “Created 11/17/25.” Line numbers and labels can shift between years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What is Schedule 3 line 11?
A credit for social security or tier 1 RRTA tax withheld in excess of $10,918.20 for 2025 when you had more than one employer.
Who can claim it?
You or your spouse if you had more than one employer and total wages of more than $176,100. Figure it separately for each spouse.
What if one employer withheld too much?
If any one employer withheld more than $10,918.20 you cannot claim the excess on your return; the employer should adjust it, or you can file Form 843.
Does this cover tier 2 RRTA tax?
No. Use Form 843 for excess tier 2 RRTA tax.
Where does line 11 go next?
It is added into Schedule 3 line 15 and then to Form 1040 line 31.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.