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Official form guide
Form W4P: Withholding Certificate for Periodic Pension or Annuity Payments
IRS Form W-4P is a withholding certificate for periodic pension or annuity payments, allowing payers to withhold the correct federal income tax. It applies when total income is $200,000 or less ($400,000 if married filing jointly).
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IRS Form W4P - Withholding Certificate for Periodic Pension or Annuity Payments
IRS Form W-4P is a withholding certificate for periodic pension or annuity payments, allowing payers to withhold the correct federal income tax. It applies when total income is $200,000 or less ($400,000 if married filing jointly).
Risk Radar
Scan points- 1Filling Steps 3‑4(b) when you also have a job causes incorrect withholding.
- 2Completing Steps 3‑4(b) while also having a job, which the form forbids.
- 3Leaving (b)(i) filled in and still completing Steps 3‑4(b).
- 4Using Form W‑4P for a nonperiodic payment instead of Form W‑4R.
- 5Failing to check the No withholding box when electing no tax withheld.
Plain English
Form W-4P tells the payer how much federal tax to hold back from each regular pension, annuity, profit-sharing, stock-bonus or IRA payment. You fill in dependents, other income, and deductions, then sign. The form is used only for payments that come in installments over more than a year.
Submission Date
- Filing date: 2025-12-11 11:10:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you receive periodic pension, annuity, profit‑sharing, stock bonus plan, or IRA payments and want federal income tax withheld.
- Do not use it when the payment is nonperiodic, a lump‑sum pension, an eligible rollover distribution, or delivered outside the United States for U.S. citizens or resident aliens.
- Check Form W‑4R instead when the payment is nonperiodic or an eligible rollover distribution.
Form selector
Use this form or another form?
Nonperiodic pension or lump‑sum distribution
W‑4P only covers periodic payments; nonperiodic requires a different certificate.
✓ Verify payment type is nonperiodic
You have a job in addition to the pension/annuity
Jobs require withholding on wages using Form W‑4, not W‑4P.
✓ Confirm you have employment income
You prefer to pay estimated tax instead of withholding other income
Estimated tax payments are made via Form 1040‑ES, not withheld on W‑4P.
✓ Ensure you want to make estimated payments
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Step 1 – Personal Information
Social security number and address · Form W‑4P personal info section (Form p.1)
Filing status box
Marital status selection · Step 1 section of Form W‑4P (Form p.1)
Step 3 – Dependent and Other Credits
Number of qualifying children under 17 and other dependents · Step 3 section of Form W‑4P (Form p.1)
Step 4(a) – Other income
Estimated other income amount · Step 4(a) of Form W‑4P (Form p.3)
Step 4(b) – Deductions worksheet line 17 amount
Expected deductions beyond standard · Step 4(b) of Form W‑4P (Form p.3)
Before you submit
- 1Verify name, address, and SSN match payer records.
- 2Confirm filing status box reflects your marital situation.
- 3Check the “No withholding” box only if you elect not to have tax withheld.
- 4Enter dependent credit amounts accurately per Step 3.
- 5Enter other income amount only if it is not from pension or job.
- 6Sign and date the certificate.
- 7Retain a copy of the completed form for your records.
- 8Provide the signed Form W‑4P to the payer before the next payment.
- 9Ensure OMB No. 1545‑0074 appears on the form.
How to file this form
- 1Gather recent payment statements and personal identification.
- 2Fill out Step 1 with name, address, and SSN.
- 3Select the appropriate filing status and, if desired, check “No withholding.”
- 4Complete Steps 3 and 4 only if you have no job and this pension pays the most annually.
- 5Sign and date the certificate.
- 6Submit the signed Form W‑4P to the payer of the pension or annuity.
- 7Retain a copy of the submitted form for your records.
Known limitations
- 1Form W‑4P does not apply to nonperiodic payments.
- 2It cannot be used for eligible rollover distributions or lump‑sum pension payments.
- 3U.S. citizens or resident aliens cannot elect no withholding for payments delivered outside the United States and its territories.
- 4Do not complete Steps 3‑4(b) if you have a job; use Form W‑4 for wage withholding.
- 5When multiple pensions exist, only the one that pays the most annually may use Steps 3‑4(b).
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->Form W‑4P shows revision 20 26 on the top; the source links to the IRS latest‑information page for updates.
What changed or needs a fresh check
- Edition date — confirm the form reads 20 26 on the top (Form p.1).
- Fee — Not stated in the official source — verify on the agency site.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — Not stated in the official source — verify on the agency site.
Quick Facts
Downloads
After you file
- 1Keep the signed copy of Form W‑4P in your tax records for at least three years.
- 2Monitor your pay stubs to confirm the correct amount is being withheld.
- 3If withholding is incorrect, submit a new Form W‑4P to the payer.
- 4Contact the payer’s payroll department to verify receipt of the form.
- 5Adjust your estimated tax payments if you choose not to have withholding.
Sources
- SRCForm p.1 — title, OMB number, and personal‑information section.
- SRCForm p.1 — filing status options and caution about SSN validity.
- SRCForm p.1 — income thresholds $200,000 (single) and $400,000 (married filing jointly) for credit calculations.
- SRCForm p.2 — purpose of Form W‑4P for periodic pension/annuity withholding.
- SRCForm p.2 — instruction not to use W‑4P for nonperiodic payments; refer to Form W‑4R.
- SRCForm p.2 — rule that U.S. citizens/resident aliens cannot elect no withholding for payments delivered outside the United States.
- SRCForm p.2 — guidance to use Form W‑4 for jobs and to complete Steps 3‑4(b) only on the pension that pays most annually.
- SRCForm p.3 — explanation of Step 4(a) other income and Step 4(b) deductions worksheet.
Common confusion points
Can I claim no withholding if I’m a U.S. citizen living abroad?
The rule restricts electing no withholding for payments delivered outside the U.S.
→ Verify the payment delivery location and check the No withholding box only if allowed.
Should I complete Steps 3‑4(b) when I also have a job?
Jobs require Form W‑4, not W‑4P for those steps.
→ Confirm you have no employment income before filling those steps.
What if I have multiple pensions?
Only the pension that pays the most annually may use Steps 3‑4(b).
→ Identify the highest‑paying pension and complete those steps only for it.
Do I need to include my IRA interest income on this form?
IRA interest is not part of pension/annuity income; separate reporting is required.
→ Leave IRA interest out of Step 4(a) and report elsewhere.
Is the $2,200 credit per child under 17 still current?
The form lists $2,200 as the amount for qualifying children.
→ Use the $2,200 amount shown on Step 3(a).
Do I need to attach a copy of my Social Security card?
The form only requires entering the number; no attachment is required.
→ Enter SSN in the designated field without attaching documents.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form W‑4P – submit a corrected version to the payer.
Questions about IRS Form W4P
What is IRS Form W4P used for?
Form W-4P tells the payer how much federal tax to hold back from each regular pension, annuity, profit-sharing, stock-bonus or IRA payment. You fill in dependents, other income, and deductions, then sign. The form is used only for payments that come in installments over more than a year.
Who must file IRS Form W4P?
Anyone who receives periodic pension, annuity, profit-sharing, stock-bonus plan, or IRA payments must file IRS Form W-4P.
What information does IRS Form W4P require?
The form collects dependent credit amounts (lines 3a‑3c), other income (Step 4a), and estimates of adjustments such as student‑loan interest, IRA contributions, and itemized deductions (lines 5‑6).
How do I complete IRS Form W4P?
First complete Steps 1(a) and 1(b) with personal information. If you have no job and this pension or annuity pays the most annually, fill out Steps 3 and 4(b) using the dependent credit and deduction lines. Otherwise, use Form W-4 for any jobs. Sign and date the form before sending it.
What happens if IRS Form W4P is filed incorrectly?
If the form is incomplete or fraudulent, the IRS treats the filer as a single person with no entries and may impose penalties.
Can I claim no withholding if I’m a U.S. citizen living abroad?
The rule restricts electing no withholding for payments delivered outside the U.S. Verify the payment delivery location and check the No withholding box only if allowed.
Should I complete Steps 3‑4(b) when I also have a job?
Jobs require Form W‑4, not W‑4P for those steps. Confirm you have no employment income before filling those steps.
What if I have multiple pensions?
Only the pension that pays the most annually may use Steps 3‑4(b). Identify the highest‑paying pension and complete those steps only for it.
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