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IRS.gov Website
Publication 505
taxmap/pubs/p505-008.htm#en_us_publink1000194519

Federal Payments(p15)

rule
You can choose to have income tax withheld from certain federal payments you receive. These payments are:
  1. Social security benefits,
  2. Tier 1 railroad retirement benefits,
  3. Commodity credit corporation loans you choose to include in your gross income, and
  4. Payments under the Agricultural Act of 1949 (7 U.S.C. 1421 et seq.), as amended, or title II of the Disaster Assistance Act of 1988 that are treated as insurance proceeds and that you received because:
    1. Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or
    2. You were unable to plant crops because of a natural disaster described
      in (a).
  5. Dividends and other distributions from Alaska Native Corporations to its shareholders.
  6. Any other payment under federal law as determined by the Secretary.
To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer.
If you do not choose to have income tax withheld, you may have to pay estimated tax. See chapter 2.
If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. See chapter 4.
taxmap/pubs/p505-008.htm#en_us_publink1000194522

More information.(p15)

rule
For more information about the tax treatment of social security and railroad retirement benefits, get Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments.
taxmap/pubs/p505-008.htm#en_us_publink100022126

Payment to Shareholders of Alaska Native Corporations.(p15)

rule
If you are a shareholder of an Alaska Native Corporation (ANC) you can request to have income tax withheld from dividends and other distributions you receive from the ANC. To make this request, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. A request for withholding is not effective until the ANC indicates in writing that it accepts the request or begins withholding. Contact the payer if it is not clear that the payer has accepted your Form W-4V.
If you do not choose to have income tax withheld, or the ANC does not accept your request, you may have to pay estimated tax. See chapter 2.
If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. See chapter 4.