Unemployment compensation. You can choose to have income tax withheld from your unemployment compensation. See Unemployment Compensation under Withholding, later, for more information.

Federal payments. You can choose to have income tax withheld from certain federal payments you get. These payments include social security and tier 1 railroad retirement benefits. For more information, see Federal Payments under Withholding, later.

Claiming withholding and estimated tax payments. When you file a federal income tax return, be sure to take credit for all federal income tax and excess social security or railroad retirement taxes withheld from your salary, wages, pensions, etc., and any backup withholding shown on Forms 1099. Also, take credit for all estimated tax payments you made for that year. For example, all estimated tax payments made for 2001 should be claimed on the tax return you file for the 2001 tax year. You should file a return and claim these credits even if you do not owe tax. See Credit for Withholding and Estimated Tax, later, in this chapter.

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