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Provides instructions to complete the federal W-4P and CA DE-4P withholding forms, including how allowances, marital status, and optional additional withholding affect taxable amounts and future payroll deductions. States withholding elections take effect after receipt, cannot be refunded, may be changed in writing, and insufficient withholding can lead to estimated tax payments and possible penalties.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/notice-regarding-federal-and-state-income-tax-withholding-requirements-on-retirement-income-federal-and-ca-pension-withholding-forms/301843/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/notice-regarding-federal-and-state-income-tax-withholding-requirements-on-retirement-income-federal-and-ca-pension-withholding-forms/301843.png","ImageObject",442,249,{"name":88,"@type":89},"McQueen","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-21","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What federal and California forms are required for LACERA retirement withholding?","Question",{"text":108,"@type":109},"LACERA requires a federal W-4P form and a CA state DE-4P form on file. 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Insufficient withholding and estimated tax payments can result in penalties under the estimated tax rules.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301843,1790023975,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},5909890329169,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Los Angeles County Employees Retirement Association  \n300 N. Lake Ave. , Pasadena, CA 91101 PO Box 7060, Pasadena, CA 91109-7060  [lacera.com](lacera.com) 626/564-6132 • 800/786-6464  \nNOTICE REGARDING FEDERAL AND STATE INCOME TAX WITHHOLDING REQUIREMENTS ON RETIREMENT INCOME  \n• Federal W-4P Form  \n• CA State DE-4P Form  \nYou must have a federal and California state tax withholding form on file with LACERA. If you do not complete this tax form, your allowance will be taxed as if you were a married person claiming three withholding exemptions.  \nIf you have a Service Retirement, withholding will be based on your gross allowance.  \nIf you want federal or state income tax withheld from your retirement allowance, it is your responsibility to make sure your net allowance, after other deductions, is large enough to cover the amount you want withheld. If not, one or more of your other payroll deductions could be automatically discontinued.  \nRemember, LACERA cannot refund any tax it withholds from your retirement allowance. Your election to withhold or not withhold will remain in effect until you revoke it. You may revoke your election or change the amount withheld at any time by notifying LACERA in writing.  \nIf you elect not to withhold federal or state income tax from your retirement allowance, or if you do not withhold enough tax, you may be responsible for payment of estimated tax. If your withholding and estimated tax payments are not sufficient, you may incur penalties under the estimated tax rules.  \nEFFECTIVE DATE  \nThe withholding tax elections you indicate become effective with the pay cycle following LACERA’s receipt of this form. If at any time you wish to change your federal or California state withholding tax elections, you may do so on My LACERA or get a copy of this form on the Brochures & Forms page of [lacera.com](lacera.com) and faxor mail it to LACERA.  \nCheck with a professional advisor to determine which withholding category is best for your personal situation; LACERA does not provide tax advice.  \nNOTICE REGARDING FEDERAL INCOME TAX WITHHOLDING REQUIREMENTS ON RETIREMENT INCOME  \n• You may elect to have federal tax withheld from your retirement allowance at whatever rate you choose.  \n• You may elect NOT to have withholding deducted from your retirement allowance (line 1) .  \n• You may elect to have LACERA deduct an amount based on the tax tables (lines 2a and 2b) . To designate an additional amount of income tax withheld, complete line 3.  \nTell us who you are: 􀂆 Member 􀂆 Survivor 􀂆 Legal Payee  \nName   Social Security No   Home Phone   Cell Phone   Email    \n\n| Form W-4P\u003Cbr>Dept. of the Treasury Internal Revenue Service | FEDERAL\u003Cbr>WITHHOLDING CERTIFICATE FOR PENSION OR ANNUITY PAYMENTS |\n| --- | --- |\n| Complete ONLY ONE of the following: line 1 OR line 2a and b and line 3.*\u003Cbr>1. 􀂆 I elect NOT to have federal income tax withheld—fromOR m—y pension or annuity.\u003Cbr>2. Total number of allowances and marital status you are claiming for withholding from each periodic pension or annuity payment. (NOTE: You may designate an additional dollar amount on line 3.)\u003Cbr>a. Number of allowances  \u003Cbr>b. Marital status (check only one): 􀂆 Single** 􀂆 Married 􀂆 Married, but withhold at higher “Single” rate**\u003Cbr>3. OPTIONAL: Additional amount, if any, to be withheld from each periodic pension or annuity payment: $  NOTE: Before entering an amount on line 3, you must enter a number of allowances (even if it’s zero) on line 2a and check one of the marital status boxes in 2b. If line 2a is blank, your form will be rejected.\u003Cbr>*Except for lines 2a and b and line 3, if you complete more than one line, your form will be rejected.\u003Cbr>**The same IRS tax table applies to these two categories: Single or Married, but withhold at higher “Single” rate. As a result, our system applies the same computer processing code to both groups. Therefore, for tax coding purposes only, the system sees both categories as “single.” This tax coding pro","cbCaiu6TVdmBLHXg","https://ap.wps.com/l/cbCaiu6TVdmBLHXg","pdf",378355,"English","# Notice regarding income tax withholding requirements on retirement income\n## Federal W-4P withholding certificate for pension or annuity payments\n## California state DE-4P withholding form\n## Effective date, election changes, and special federal tax rules","[{\"question\":\"What federal and California forms are required for LACERA retirement withholding?\",\"answer\":\"LACERA requires a federal W-4P form and a CA state DE-4P form on file. If the required tax form is not completed, withholding is applied using a married rate with three withholding exemptions.\"},{\"question\":\"When do withholding elections become effective and how can they be changed?\",\"answer\":\"Withholding elections become effective with the pay cycle following LACERA’s receipt of the form. Changes can be made by notifying LACERA in writing or using My LACERA or obtaining the form from the Brochures \\u0026 Forms page at lacera.com.\"},{\"question\":\"What happens if I withhold federal or state taxes not enough from my retirement allowance?\",\"answer\":\"If you elect not to withhold or do not withhold enough tax, you may be responsible for paying estimated tax. Insufficient withholding and estimated tax payments can result in penalties under the estimated tax rules.\"}]","NOTICE REGARDING FEDERAL AND STATE INCOME TAX WITHHOLDING REQUIREMENTS ON RETIREMENT INCOME - Federal and CA Pension Withholding Forms | PDF",1789785803]