Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions
Form W-4R tells the payer of a one-time retirement distribution how much federal income tax to withhold. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is W-4R?
Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, controls federal income tax withholding on lump-sum and other nonperiodic payments from employer retirement plans, commercial annuities, and IRAs. Without it, payers withhold at the default rate of 10 percent on nonperiodic payments.
Eligible rollover distributions work differently: they are generally subject to mandatory 20 percent withholding, and Form W-4R can only raise that rate, not lower it. The form is given to the payer, such as the plan administrator or IRA custodian, not filed with the IRS. Recurring pension or annuity payments use Form W-4P instead.
Who files W-4R?
- People taking a one-time or occasional distribution from an IRA or retirement plan
- Anyone receiving an eligible rollover distribution paid to them rather than rolled over directly
- Retirees who want more or less than the default 10 percent withheld from a nonperiodic payment
- Beneficiaries receiving lump-sum death benefit distributions from a plan or annuity
How to fill out W-4R
- Enter your name, Social Security number, and address in line 1.
- On line 2, enter the withholding rate you want as a whole percentage, using the marginal rate tables in the instructions as a guide.
- For a nonperiodic payment, you can choose any rate from 0 to 100 percent; leaving it blank means the 10 percent default applies.
- For an eligible rollover distribution, choose 20 percent or higher; the mandatory minimum cannot be waived on this form.
- Sign and date the certificate, download the PDF, and give it to your payer, plan administrator, or IRA custodian. Do not send it to the IRS.
Quick fill W-4R on this page
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Frequently asked questions
What is the difference between Form W-4R and Form W-4P?
Form W-4P covers periodic payments, meaning regular pension or annuity checks paid over time. Form W-4R covers nonperiodic payments and eligible rollover distributions, such as a one-time IRA withdrawal or a lump sum paid directly to you.
Can I elect zero withholding on my distribution?
For most nonperiodic payments, yes, you can write 0 on line 2, though you may owe tax and possibly estimated tax penalties later. For eligible rollover distributions, no: 20 percent withholding is mandatory unless the money goes directly to another plan or IRA.
How do I avoid the 20 percent withholding entirely?
Use a direct rollover. When the plan sends the money straight to another eligible plan or IRA, no withholding applies. The mandatory 20 percent only hits distributions paid to you personally.