OK-W-4-R - Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions

Sep 19, 2026

Upload by Đào

OK-W-4-R is an Oklahoma Tax Commission withholding certificate used for state income tax withholding purposes only. It guides payees in providing identity and contact details, including name, Social Security number, and address. The form instructs payees to choose whether state income tax should be withheld for nonperiodic payments or eligible rollover distributions, with withholding at the top marginal rate of 4.5% when selected. It also explains options to request additional withholding and clarifies eligibility for certain retirement benefits. The certificate must include a signature to be valid and must not be mailed to the Oklahoma Tax Commission. It is not for periodic payments and instead directs users to Form OK-W-4-P.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

General Information

Withholding choice and additional withholding

Additional Information

Eligibility and payment type limitations

Form OK-W-4-R Oklahoma Tax Commission FORM OK-W-4-R 2 0 2 6 Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions This certificate is for income tax withholding purposes only. Type or print. NOTE: Do NOT mail to the Oklahoma Tax Commission. | Your First Name and Middle Initial: | Last Name: | | Your Social Security Number: | | | --- | --- | --- | --- | --- | | Home Address (Number and Street or Rural Route): | | | | | | City or Town: | | State: | | ZIP Code: | General Information Complete Form OK-W-4-R to have payers withhold state income tax from your nonperiodic payment or eligible rollover distribution from an employer retirement plan, annuity, or individual retirement account (IRA) . Check the “No” box if you do not want any state income tax withheld. If you check the“Yes” box, state income tax will be withheld at the top marginal income tax rate of 4 .5% . If you expect to have a balance due on your tax return, you may request an additional amount of state income tax from be withheld your nonperiodic payment or eligible rollover distribution. | Do you want to withhold state income tax from your nonperiodic payment or eligible rollover distribution? Yes | | No | | --- | --- | --- | | If you want an additional amount of state income tax withheld, enter the amount here: $ | | | Additional Information Certain retirement benefits may be excluded from Oklahoma adjusted gross income (see Form 511 Oklahoma Resident Income Tax Return, Schedule 511-A instructions for details) . To be eligible, you must have retirement income in your name. Form OK-W-4-R should not be used for periodic payments (payments made in installments at regular intervals over a period of more than one year) . Instead, use Form OK-W-4-P Withholding Certificate for Periodic Pension or Annuity Payments for such payments or distributions. | Payee’s Signature (Form is not valid without signature): | Date (MM/DD/YYYY): | | --- | --- |

FAQs

What is Form OK-W-4-R used for?

Form OK-W-4-R is used to handle Oklahoma state income tax withholding for nonperiodic payments or eligible rollover distributions.

How do I indicate whether tax should be withheld?

Check the “No” box if you do not want state income tax withheld, or check the “Yes” box to have withholding applied at the 4.5% top marginal rate.

Is OK-W-4-R valid for periodic payments?

No. Form OK-W-4-R should not be used for periodic payments; use Form OK-W-4-P for periodic pension or annuity payments instead.

Sep 19, 2026

Upload by Đào