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It states default withholding rates (10% for nonperiodic payments and 20% for eligible rollover distributions) and describes when and how a different rate can be selected on line 2, including limits for payments outside the U.S. and penalties for incorrect withholding choices.",{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/withholding-certificate-for-nonperiodic-payments-and-eligible-rollover-distributions-form-w-4r/303648/",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/withholding-certificate-for-nonperiodic-payments-and-eligible-rollover-distributions-form-w-4r/303648.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","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 is the purpose of Form W-4R?","Question",{"text":108,"@type":109},"Complete Form W-4R so payers withhold the correct federal income tax from nonperiodic payments or eligible rollover distributions from retirement plans, annuities, or IRAs.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the default withholding rates for nonperiodic payments and eligible rollover distributions?",{"text":113,"@type":109},"The default withholding rate is 10% for nonperiodic payments and 20% for eligible rollover distributions.",{"name":115,"@type":106,"acceptedAnswer":116},"Can I choose a withholding rate lower than the defaults, including for payments outside the United States?",{"text":117,"@type":109},"For nonperiodic payments, you generally cannot choose less than 10% for payments delivered outside the United States and its territories; for eligible rollover distributions, you cannot choose less than 20% (including “-0-”). You may choose higher rates by entering the percentage on line 2.","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},303648,1790450559,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"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":9},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","Address  \nCity or town,state,and ZIP code  \nYour withholding rate is determined by the type of payment you will receive.  \n·For nonperiodic payments,the default witholding rate is 10%.You can choose to have a different rate by entering a rate between0%and 100%on line 2.Generally,you can't choose less than 10%for payments to be delivered outside the United States and itsterritories.  \nSignHere  \nYour signature (This form is not valid unless you sign it.)Date  \n# General Instructions\n\nSection references are to the Internal Revenue Code unlessotherwise noted.  \nFuture developments.For the latest information about anyfuture developments related to Form W-4R,such aslegislation enacted after it was published,go towww.irs.gov/FormW4R.  \nPurpose of form.Complete Form W-4R to have payerswithhold the correct amount of federal income tax from yournonperiodic payment or eligible rollover distribution from anemployer retirement plan,annuity (including a commercialannuity),or individual retirement arrangement (IRA).Seepage 2 for the rules and options that are available for eachtype of payment.Don't use Form W-4R for periodic  \nYou may use these tables to help you select the appropriate withholding rate for this payment or distribution.Add your incomefromall sources and use the column that matches yourfling status to find the corresponding rate of withholding.See page 2  \n*If married filing separately,use $400,450 instead for this 37%rate.  \nWithholding Certificate for Nonperiodic Payments andEligible Rollover Distributions  \nOMB No.1545-0074  \nGive Form W-4R to the payer of your retirement payments.  \n\n| nternal Revenue Service   |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| 1a First name and middle initial   |  | Last name   | 1b Social security number   |  |\n|  |  |  |  |  |\n\n·For an eligible rollover distribution,the default witholding rate is 20%.You can choose a rate greater than 20%by entering the rateon line 2.You may not choose a rate less than 20%.  \n\n| See page 2 for more information.   |  |  |  |\n| --- | --- | --- | --- |\n| 2 Complete this line if you would like a rate of withholding that is different from the default withholding  \u003Cbr>rate.See the instructions on page 2 and the Marginal Rate Tables below for additional information.  \u003Cbr>Enter the rate as a whole number (no decimals)   |  | 2   | %   |\n\npayments(payments made in installments at regularintervals over a period of more than 1 year)from these plansor arrangements.Instead,use Form W-4P,WithholdingCertificate for Periodic Pension or Annuity Payments.Formore information on withholding,see Pub.505,TaxWithholding and Estimated Tax.  \nCaution:If you have too little tax withheld,you will generallyowe tax when you file your tax return and may owe a penaltyunless you make timely payments of estimated tax.If toomuch tax is withheld,you will generally be due a refundwhen you file your tax return.Your withholding choice(or anelection not to have withholding on a nonperiodic payment)will generally apply to any future payment from the sameplan or IRA.Submit a new Form W-4R if you want to changeyour election.  \n2026 Marginal Rate Tables  \n\n| for more information on how to use this table.   |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Single  \u003Cbr>or  \u003Cbr>Married filing separately   |  | Married filing jointly  \u003Cbr>or  \u003Cbr>Qualifying surviving spouse   |  | Head of household   |  |\n| Total income  \u003Cbr>over一   | Tax rate for every  \u003Cbr>dollar more   | Total income  \u003Cbr>over一   | Tax rate for every  \u003Cbr>dollar more   | Total income  \u003Cbr>over一   | Tax rate for every  \u003Cbr>dollar more   |\n| $0   | 0%   | $0   | 0%   | $0   | 0%   |\n| 16,100   | 10%   | 32,200   | 10%   | 24,150   | 10%   |\n| 28,500   | 12%   | 57,000   | 12%   | 41,850   | 12%   |\n| 66,500   | 22%   | 133,000   | 22%   | 91,600   | 22%   |\n| 121,800   | 24%   | 243,600   | 24%   | 129,850   | 24%   |\n| 217,875   | 32%   | 435,750   | 32%   | 225,900   | 32%   |\n| 272,325   | 35%   | 544,650   | 35%   | 280,35","cbCaihLOK67YyD6I","https://ap.wps.com/l/cbCaihLOK67YyD6I","pdf",85726,"English","# General Instructions\n## Purpose of form\n## Withholding rate defaults and elections\n## Marginal rate tables","[{\"question\":\"What is the purpose of Form W-4R?\",\"answer\":\"Complete Form W-4R so payers withhold the correct federal income tax from nonperiodic payments or eligible rollover distributions from retirement plans, annuities, or IRAs.\"},{\"question\":\"What are the default withholding rates for nonperiodic payments and eligible rollover distributions?\",\"answer\":\"The default withholding rate is 10% for nonperiodic payments and 20% for eligible rollover distributions.\"},{\"question\":\"Can I choose a withholding rate lower than the defaults, including for payments outside the United States?\",\"answer\":\"For nonperiodic payments, you generally cannot choose less than 10% for payments delivered outside the United States and its territories; for eligible rollover distributions, you cannot choose less than 20% (including “-0-”). You may choose higher rates by entering the percentage on line 2.\"}]","Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions - Form W-4R | PDF",1789805906]