Refer the individual to IRS Publication 915, Social
Security and Equivalent Railroad Retirement Benefits for additional information. Individuals can request IRS publications from the IRS
by calling 1-800-829-3676, or by accessing the IRS website at http://www.irs.gov.
If beneficiaries have to pay taxes on their Social Security benefits, they can make
quarterly estimated tax payments to the IRS or choose to have federal taxes withheld
from their benefits. If a beneficiary elects to have federal taxes withheld from his
or her Social Security benefits, mail IRS Form W-4V, Voluntary
Withholding Request (GN 05002.016).