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Form W4R: Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions
Internal Revenue Service Form W-4R is a withholding certificate for nonperiodic retirement payments and eligible rollover distributions. It lets the payer apply the correct federal income tax rate—default 10% for nonperiodic payments—based on the filer’s election.
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IRS Form W4R - Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions
Internal Revenue Service Form W-4R is a withholding certificate for nonperiodic retirement payments and eligible rollover distributions. It lets the payer apply the correct federal income tax rate—default 10% for nonperiodic payments—based on the filer’s election.
Risk Radar
Scan points- 1Submitting an unsigned Form W‑4R makes it invalid and triggers default withholding.
- 2Leaving line 2 blank when you want a rate different from the default results in the default rate being applied.
- 3Entering a rate lower than 10% for nonperiodic payments delivered outside the United States violates the rules.
- 4Entering a rate lower than 20% for an eligible rollover distribution is not permitted.
- 5Using a decimal (e.g., 12.5) on line 2 instead of a whole number causes the form to be invalid.
Plain English
Form W-4R tells the payer how much federal tax to hold back from a lump‑sum retirement payout or a rollover distribution. You can keep the default rate or write in a different percentage. The form must be signed and dated before it is given to the payer.
Submission Date
- Filing date: 2025-12-17 09:10:39
- 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 want the payer to withhold federal income tax from a nonperiodic payment or an eligible rollover distribution from an employer retirement plan, annuity, or IRA.
- Do not use it when the payment is periodic (regular installments over more than one year) or when the payment is to a nonresident alien or foreign estate.
- Check Form W-4P instead when the payment is periodic (regular pension or annuity payments).
Form selector
Use this form or another form?
Periodic pension or annuity payments
Form W-4R does not cover periodic payments; using the correct form ensures proper withholding.
✓ Verify the payment schedule is regular and exceeds one year.
Employer retirement plan periodic distributions
Periodic distributions require Form W-4P to calculate correct withholding.
✓ Confirm the distribution is made in regular installments.
Regular monthly IRA distributions on demand
Such distributions are treated as periodic and are not eligible for Form W-4R.
✓ Ensure the distribution is not a one‑time nonperiodic payment.
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
First name and middle initial, Last name
Personal identification (e.g., driver’s license) · Form W-4R header
Social security number
Social security card · Form W-4R line 1b
Withholding rate (line 2)
Desired withholding percentage as whole number · Form W-4R line 2
Signature
Handwritten signature of the taxpayer · Form W-4R signature area
Date
Current date of signing · Form W-4R date field
Before you submit
- 1Verify your name and address are legible.
- 2Confirm the Social Security number matches your records.
- 3Enter the desired withholding rate on line 2 as a whole number without decimals.
- 4Check that the rate complies with minimum limits (10% for non‑US deliveries, 20% for eligible rollovers).
- 5Sign the form in the designated signature field.
- 6Enter the current date in the date field.
- 7Ensure the form displays revision 20/26 on the top.
- 8Give the completed Form W-4R to the payer of the retirement payment.
- 9Retain a copy of the signed form for your records.
How to file this form
- 1Enter personal identification fields (name, address, SSN) on the form.
- 2Enter the elected withholding rate on line 2 as a whole number.
- 3Sign and date the form in the designated area.
- 4Provide the completed Form W-4R to the payer of the nonperiodic payment or eligible rollover distribution.
- 5Keep a copy of the signed form for your records.
Known limitations
- 1Form W-4R does not apply to periodic pension or annuity payments.
- 2Form W-4R does not apply to payments to nonresident aliens or foreign estates.
- 3Form W-4R does not apply to eligible rollover distributions that are hardship, required minimum, pension‑linked emergency, domestic abuse victim, disaster recovery, birth or adoption, long‑term care, or emergency personal expense distributions.
- 4Minimum withholding rates cannot be reduced below 10% for payments delivered outside the United States or below 20% for eligible rollover distributions.
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->The form shows revision 20/26 and the source points to the IRS website for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20/26.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Confirm the form is signed; unsigned form is invalid.
Quick Facts
Downloads
After you file
- 1Store the signed Form W-4R with your tax records for at least three years.
- 2Wait for the payer to begin withholding according to the elected rate.
- 3Review the withholding on your payment statement to confirm the correct rate was applied.
- 4If the payer withholds incorrectly, contact them promptly and provide a corrected Form W-4R.
- 5Keep any acknowledgment of receipt from the payer.
- 6Retain any correspondence related to the form.
Sources
- SRCForm p.1 — title and revision 20 26 displayed.
- SRCForm p.1 — default withholding rate 10% for nonperiodic payments.
- SRCForm p.1 — default withholding rate 20% for eligible rollover distributions.
- SRCForm p.1 — ability to enter a rate between 0% and 100% on line 2.
- SRCForm p.1 — cannot choose a rate less than 20% for eligible rollover distributions.
- SRCForm p.2 — generally not permitted to elect less than 10% for payments delivered outside the United States and its territories.
- SRCForm p.2 — list of payments not eligible for rollover distributions (hardship, RMD, etc.).
- SRCForm p.2 — use Form W-4P for periodic payments.
- SRCForm p.3 — signature required; form invalid unless signed.
- SRCForm p.3 — privacy notice about information use and retention.
Common confusion points
Can I enter 0% withholding?
The form allows "-0-" but the default rule generally prohibits less than 10% for foreign payments.
→ Enter "-0-" only if you want no withholding and the payment is not delivered outside the United States.
What is the default rate for an eligible rollover distribution?
Source states the default is 20%.
→ Confirm the payment type is an eligible rollover; otherwise use the 10% default for nonperiodic payments.
Can I choose a rate lower than 10% for a non‑US payment?
The rule says generally not permitted.
→ Verify the payment is delivered within the United States before selecting a lower rate.
Do I need to use this form for a regular monthly pension?
Form W-4R is only for nonperiodic payments.
→ Use Form W-4P for periodic payments.
Is a decimal allowed in the withholding rate?
Form requires a whole number with no decimals.
→ Enter the rate as an integer (e.g., 15, not 15%).
Do I need to attach supporting documents?
The form does not request attachments.
→ Submit only the completed Form W-4R.
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Questions about IRS Form W4R
What is IRS Form W4R used for?
Form W-4R tells the payer how much federal tax to hold back from a lump‑sum retirement payout or a rollover distribution. You can keep the default rate or write in a different percentage. The form must be signed and dated before it is given to the payer.
Who must file IRS Form W4R?
Anyone who receives a nonperiodic retirement payment or an eligible rollover distribution must complete IRS Form W‑4R.
What information does IRS Form W4R require?
The form collects the filer’s name, Social Security number, address, and the chosen withholding rate entered on line 2 as a whole number, followed by the required signature and date.
How do I complete IRS Form W4R?
Enter your first name, middle initial, last name, address, city, state, ZIP code, and Social Security number in the top sections. On line 2, type the desired withholding rate as a whole number (0–100) or “-0-” to request no withholding. Sign the form and write the date. Give the completed form to the payer of the retirement payment.
What happens if IRS Form W4R is filed incorrectly?
If the form is incomplete or inaccurate, the payer must apply the default withholding rate and the filer may face penalties for providing fraudulent information.
Can I enter 0% withholding?
The form allows "-0-" but the default rule generally prohibits less than 10% for foreign payments. Enter "-0-" only if you want no withholding and the payment is not delivered outside the United States.
What is the default rate for an eligible rollover distribution?
Source states the default is 20%. Confirm the payment type is an eligible rollover; otherwise use the 10% default for nonperiodic payments.
Can I choose a rate lower than 10% for a non‑US payment?
The rule says generally not permitted. Verify the payment is delivered within the United States before selecting a lower rate.
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