Form W-4P - Withholding Certificate for Periodic Pension or Annuity Payments - Complete Steps 1-5

Sep 19, 2026

Form W-4P instructs payees to complete steps for federal income tax withholding on periodic pension or annuity payments. Step 1 collects personal details and filing status, while Step 2 determines taxable income from jobs and other pensions/annuities, including spouse situations. Step 3 (as applicable) calculates credits using qualifying dependents and other credits. Step 4 (optional) handles other income, deductions, and extra withholding; general guidance covers purpose, choosing no withholding, caution about tax owing or refunds, and self-employment considerations.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Step 1: Enter Personal Information

Social security number and filing status

Step 2: Income From a Job and/or Multiple Pensions/Annuities

Total taxable annual pay and other pensions/annuities

Step 3: Claim Dependent and Other Credits

Multiply qualifying children and other dependents

Step 4 (optional): Other Adjustments

Other income, deductions, and extra withholding

General Instructions

Purpose of form and choosing not to have withholding

Form W-4P Department of the Treasury Internal Revenue Service Withholding Certificate for Periodic Pension or Annuity Payments ▶ Give Form W-4P to the payer of your pension or annuity payments. Step 1: Enter Personal Information (a) First name and middle initial Last name Address City or town, state, and ZIP code OMB No. 1545-0074 2022 (b) Social security number (c) Single or Married filing separately Married filing jointly or Qualifying widow(er) 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 individual.) Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See pages 2 and 3 for more information on each step and how to elect to have no federal income tax withheld (if permitted) . Step 2: Income From a Job and/or Multiple Pensions/ Annuities (Including a Spouse’s Job/ Pension/ Annuity) Complete this step if you (1) have income from a job or more than one pension/annuity, or (2) are married filing jointly and your spouse receives income from a job or a pension/annuity. See page 2 for examples on how to complete Step 2. Do only one of the following. (a) Reserved for future use. (b) Complete the items below. (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 Form W-4, Step 4(a), for the jobs less the deductions entered on Form W-4, Step 4(b), for the jobs. Otherwise, enter “-0-” . . ▶ $ (ii) If you (and/or your spouse) have any other pensions/annuities that pay less annually than this one, then enter the total annual taxable payments from all lower-paying pensions/ annuities. Otherwise, enter “-0-” . . . . . . . . . . . . . . . . . . ▶ $ (iii) Add the amounts from items (i) and (ii) and enter the total here . . . . . . . . ▶ $ TIP: To be accurate, submit a 2022 Form W-4P for all other pensions/annuities. Submit a new Form W-4 for your job(s) if you have not updated your withholding since 2019. If you have self-employment income, see page 2. If (b)(i) is blank and this pension/annuity pays the most annually, complete Steps 3–4(b) on this form. Otherwise, do not complete Steps 3–4(b) on this form. | Step 3: Claim
Dependent
and Other Credits | If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Multiply the number of qualifying children under age 17 by $2,000 ▶ $ Multiply the number of other dependents by $500 . . . . . ▶ $ Add other credits, such as foreign tax credit and education tax credits ▶ $ Add the amounts for qualifying children, other dependents, and other credits and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . | 3 | $ | | --- | --- | --- | --- | | Step 4
(optional): Other Adjustments | (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 have withholding, enter the amount of other income here. This may include interest, taxable social security, and dividends .
(b) Deductions. If you expect to claim deductions other than the basic standard deduction and want to reduce your withholding, use the Deductions Worksheet on page 3 and | 4(a) | $ | | | | | | | | enter the result here . . . . . . . . . . . . . . . . . . . . . .
(c) Extra withholding. Enter any additional tax you want withheld from each payment . | 4(b) | $ | | | | 4(c) | $ | For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 10225T Form W-4P (2022) General Instructions Section references are to the Internal Revenue Code. Future developments. For the latest information about any future developments related to Form W-4P, such as legislation enacted after it was published, [go to](go to www.irs.gov/FormW4P)[ www.irs.gov/FormW4P](go to www.irs.gov/FormW4P). Purpose of form. Complete Form W-4P to have payers wi

FAQs

Who should complete and submit Form W-4P?

Give Form W-4P to the payer of your periodic pension or annuity payments so they withhold the correct amount of federal income tax.

When should you complete Steps 2–4 on the form?

Complete Steps 2–4 only if they apply to you; otherwise, skip to Step 5. Step 2 is required for certain job or multiple pension/annuity situations.

What does choosing “No Withholding” on Form W-4P affect?

It elects not to have federal income tax withheld on your payments, but you may generally owe tax and possibly a penalty if too little tax is withheld.

Sep 19, 2026

Upload by Pentious