Form NJ-W-4P - Certificate of Voluntary Withholding

Sep 19, 2026

Form NJ-W-4P is used to instruct a pension or annuity payer regarding New Jersey Gross Income Tax withholding. It explains how to complete the form with personal information, a pension or annuity identification number, and a choice to begin, change, or stop withholding, including entering a whole-dollar withholding amount when applicable. The form also provides guidance on taxability, filing considerations, estimated tax calculation steps, and where to obtain additional information and assistance.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Instructions

Why should I file this form?

Is my pension or annuity taxable to New Jersey?

What amount of tax should I withhold?

What if I have questions?

Form NJ-W-4P | NJ-W-4P CERTIFICATE OF VOLUNTARY WITHHOLDING OF NEW JERSEY GROSS INCOME TAX
(04-17) FROM PENSION AND ANNUITY PAYMENTS | | | --- | --- | | Print Your Full Name | Your Social Security Number
- -

ID Number of Your Pension or Annuity
(From Your Statement or Contact Your Payer):
________________________ | | Home Address | | | City or Town State Zip Code | | | I want to have New Jersey Gross Income Tax withheld from this pension or annuity payment in the amount of $ .00 (Enter a whole dollar amount of $10 or more for each payment.)
I want to stop withholding New Jersey Income Tax from this pension or annuity payment.
Your Signature Date
MAIL THIS FORM TO YOUR PENSION OR ANNUITY PAYER
FORM MAY BE REPRODUCED | | You can use Form NJ-W-4P to notify your pension payer to begin, change, or stop withholding New Jersey Income Tax from your pension or annuity payments. Note: If you previously completed this form, do not file again unless you want to make a change. Instructions 􀁸 Fill in your name, address, and Social Security Number; 􀁸 Enter the identification number of your pension or annuity contract. If you do not find this number on your annual pension or annuity statement, ask your pension plan administrator; 􀁸 Check only one box. If you are requesting to have Income Tax withheld, you also must enter the amount you want deducted from each payment; 􀁸 Sign and date the completed form; 􀁸 Mail this form to the payer of your pension or annuity. If you do not have the mailing address, you must contact your payer. For State of New Jersey retirees and benefit recipients only, visit the New Jersey Division of Pensionsand Benefits for mailing information. Why should I file this form? Your pension or annuity may be taxable and you may owe tax when you file your New Jersey Income Tax return. Use this form to have the payer of your pension or annuity withhold New Jersey Income Tax for you. If you choose not to withhold New Jersey Income Tax, you may be required to make estimated tax payments. Note: If you do not expect to owe Income Tax to New Jersey at the end of the tax year, do not request to have New Jersey Income Tax withheld. [www.njtaxation.org](www.njtaxation.org) Is my pension or annuity taxable to New Jersey? If you will recover 100% of your contributions to your pension or annuity within 36 months of your first payment, your pension does not become taxable until you exceed your contributions. If it will take longer than 36 months from the date of your first payment to recover 100% of your contributions, use the General Rule Method to determine the taxable portion of your pension . If your income for the entire year is not more than $20,000 ($10,000 if your filing status is single or married/CU partner filing separate return), you have no tax liability to New Jersey. Your pension is not subject to New Jersey tax if: 􀁸 You were not a resident of New Jersey while receiving your pension or annuity payments. 􀁸 It is a military pension resulting from service in the United States Army, Navy, Air Force, Marine Corps or Coast Guard. 􀁸 It is a pension received because of total and permanent disability and you are less than 65 years of age. Note: If you continue to receive pension payments after you turn 65, your disability pension is then treated as an ordinary pension and taxable beginning that year. For more information on the taxability of your pension or annuity, visit publication GIT-1, Pensionsand Annuities. What amount of tax should I withhold? To determine the amount of income tax to withhold, first estimate your expected New Jersey taxable income and tax liability. Be sure to consider all sources of income you (and your spouse, if filing jointly) have in the tax year and subtract any New Jersey tax exemptions, exclusions, and/or deductions. Refer to the NJ-1040 instructions or use publication GIT-8, Estimating Income Taxes to help estim

FAQs

How do I request New Jersey tax withholding for my pension or annuity using NJ-W-4P?

Complete the form with your name, address, Social Security number, and the identification number of your pension or annuity contract. Select the option to have New Jersey Gross Income Tax withheld and enter the whole-dollar amount to be deducted from each payment when required, then sign and date it.

When is my pension or annuity taxable to New Jersey?

If you recover 100% of your contributions within 36 months of the first payment, the pension generally does not become taxable until you exceed your contributions. If your annual income is not more than the stated threshold, you may have no New Jersey tax liability, and certain pensions may be exempt under listed conditions.

How can I estimate the amount of tax to withhold?

Estimate your expected New Jersey taxable income and tax liability for the year, considering all income sources and subtracting applicable exemptions, exclusions, and/or deductions. Use the worksheet by calculating estimated tax liability, subtracting tax already paid/withheld from other sources, then dividing the balance by the number of pension or annuity payments during the year.

Sep 19, 2026

Upload by Bill Black