IRS · Official form

Form W-4P, Withholding Certificate for Pension or Annuity Payments

Form W-4P sets how much federal income tax is withheld from periodic pension and annuity payments. Fill in the official IRS PDF and send it to your plan administrator.

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This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is W-4P?

Form W-4P works like a W-4 for retirement income: it tells the payer of your pension, annuity, or periodic IRA distribution how much federal tax to withhold. It follows the same step structure as the employee W-4, including adjustments for multiple income sources and dependent credits.

It covers periodic payments only. One-time or non-periodic distributions use Form W-4R instead.

Who files W-4P?

Retirees starting a pension or annuity
Anyone changing withholding on existing retirement payments
People with several income sources in retirement who want withholding balanced across them

How to fill out W-4P

Enter your personal information and filing status in Step 1.
Account for other pensions, jobs, or your spouse’s income in Step 2.
Claim dependent credits and other adjustments in Steps 3 and 4.
Download, sign, and send the form to the payer of your pension, not to the IRS.

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 19 fields

(a) First name and middle initial

Last name

Address

City or town, state, and ZIP code

(b) Social security number

Single or Married filing separately

Married filing jointly or Qualifying surviving spouse

Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying

(i). If you (and/or your spouse) have one or more jobs, then enter the total taxable annual pay from all jobs, plus any income entered on

If you (and/or your spouse) have any other pensions/annuities that pay less annually than this pension/annuity, then enter the total annual

Submit a new Form W-4 for your job(s) if you have not updated your withholding since 2019.

Multiply the number of qualifying children under age 17 by $2,200

3(b). Multiply the number of other dependents by $500

3(c). Add other credits, such as foreign tax credit and education tax credits. Enter the total here

3. Add the amounts from Steps 3(a), 3(b), and 3(c). Enter the total here

(a). Other income (not from jobs or pension/annuity payments). If you want tax withheld on other income you expect this year that won’t

4(b). Deductions. Use the Deductions Worksheet on page 4 to determine the amount of deductions you may claim, which will reduce your

4(c). Extra withholding. Enter any additional tax you want withheld from each payment

No withholding. I request that no withholding be withheld from my payments. See Choosing not to have income tax withheld on page 2.

Page 4 25 fields

1. Deductions for qualified tips, overtime compensation, and passenger vehicle loan interest. a. Qualified tips. If your total income is

1b. Qualified overtime compensation. If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of

1c. Qualified passenger vehicle loan interest. If your total income is less than $100,000 ($200,000 if married filing jointly), enter an

2. Add lines 1a, 1b, and 1c. Enter the result here

3. Seniors age 65 or older. If your total income is less than $75,000 ($150,000 if married filing jointly): a. Enter $6,000 if you are age

3b. Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security number valid for employment

4. Add lines 3a and 3b. Enter the result here

5. Enter an estimate of your student loan interest, deductible I R A contributions, educator expenses, alimony paid, and certain other

6. Itemized deductions. Enter an estimate of your 2026 itemized deductions from Schedule A (Form 1040). Such deductions may include

6b. State and local taxes. If your total income is less than $505,000 ($252,500 if married filing separately), enter state and local taxes

6c. Home mortgage interest. If your mortgage indebtedness is less than $750,000 ($375,000 if married filing separately), enter your home

6d. Gifts to charities. Enter contributions in excess of 0.5% (0.005) of your total income

6e. Other itemized deductions. Enter the amount for other itemized deductions

7. Add lines 6a, 6b, 6c, 6d, and 6e. Enter the result here

8. Limitation on itemized deductions. a. Enter your total income

8b. Subtract line 4 from line 8a. If line 4 is greater than line 8a, enter 0 here and on line 10. Skip line 9

9. Enter: $768,700 if you’re married filing jointly or a qualifying surviving spouse. $640,600 if you’re single or head of household.

10. If line 9 is greater than line 8b, enter the amount from line 7. Otherwise, multiply line 7 by 94% (0.94) and enter the result here

11. Standard deduction. Enter: $32,200 if you’re married filing jointly or a qualifying surviving spouse. $24,150 if you’re head of

12. Additional standard deduction. If you (or your spouse) are 65 or older. Enter: $2,050 if you’re single or head of household. $1,650 if

13. Cash gifts to charities. If you take the standard deduction, enter cash contributions up to $1,000 ($2,000 if married filing jointly)

14. Add lines 12 and 13. Enter the result here

15. Add lines 11 and 14. Enter the result here

16. If line 10 is greater than line 15, subtract line 11 from line 10 and enter the result here. If line 15 is greater than line 10, enter

17. Add lines 2, 4, 5, and 16. Enter the result here and in Step 4(b) of Form W-4P

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Frequently asked questions

What happens if I never file a W-4P?

The payer withholds as if your filing status were single with no adjustments, which is often more than necessary.

Can I choose zero withholding?

Yes, for most periodic payments you can elect no withholding in Step 4(c) guidance, though you may then owe estimated tax during the year.

Form W-4P, Withholding Certificate for Pension or Annuity Payments

What is W-4P?

Who files W-4P?

How to fill out W-4P

Quick fill W-4P on this page

Frequently asked questions

Related forms

Form W-4, Employee’s Withholding Certificate

Form W-4V, Voluntary Withholding Request

Form 1040-ES, Estimated Tax for Individuals

Form 1040, US Individual Income Tax Return