Withholding Certificate for Pension or Annuity Payments - DE 4P Instructions

Sep 19, 2026

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Withholding Certificate DE 4P is used to control California Personal Income Tax (PIT) withholding for pension or annuity payments. The form allows recipients to choose exemption from withholding, calculate withholding using filing status and allowances (including separate allowances for estimated deductions), request an additional dollar amount, or designate a specific dollar amount for withholding. It also explains which payments are considered periodic vs. nonperiodic, when the certificate becomes effective, how it remains in effect, and when to update or revoke it.

LanguageEnglish

CategoryForms

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

Completing the form

Exemption from withholding (Line 1)

Withholding based on specified allowances (Line 2)

Multiple pensions or more than one income (Line 3)

Withholding a designated dollar amount (Line 4)

Withholding rules and timing

When withholding applies

Periodic vs. nonperiodic payments

Certificate effectiveness and changes

Withholding Certificate for Pension or Annuity Payments | First, Middle, Last Name | Social Security Number | | --- | --- | | Home Address (Number and Street or Rural Route) | Claim or Identification Number (if any) of Your Pension or Annuity Contract | | City State ZIP Code | | Complete the applicable lines: 1. I elect not to have income tax withheld from my pension or annuity. (Do not complete lines 2, 3, or 4 .) 􀀗 2. I want my withholding from each pension or annuity payment to be calculated using the filing status and number of allowances shown below: a. Filing Status: Single or Married (with two or more incomes) Married (one income) Head of Household b. Number of allowances you are claiming from the Regular Withholding Allowances (Worksheet A) . 􀀗 2b c. Number of allowances from the Estimated Deductions (Worksheet B) . 􀀗 2c d. Total Number of Allowances you are claiming. 􀀗 2d 3. I want the following additional amount withheld from each pension or annuity payment (Worksheet C) . Note: You cannot enter an amount here without entering the number (including zero) of allowances on line 2d above. 􀀗 $ 4. I want this amount withheld from each pension or annuity payment. (Do not complete lines 1, 2, or 3.) 􀀗 $ | Your Signature 􀀗 | Date 􀀗 | | --- | --- | | Cut Here | | Give the top part of this form to your pension payer or annuity. Keep the lower part foryour records. Note: Unless you elect otherwise, state law requires that California Personal Income Tax (PIT) be withheld from payments of pensions and annuities. This form DE 4P allows you to: (1) Claim a different number of allowances for California PIT withholding than for federal income tax withholding. (2) Elect not to have California PIT withheld from your periodic, or nonperiodic, pension or annuity payments. (3) Elect to have California PIT withheld on periodic or nonperiodic payments based on: (a) The filing status and number of allowances specified. (b) A designated dollar amount. (4) Update the DE 4P previously filed. Withholding from Pensions and Annuities: Generally, withholding applies to payments made from pension, profit-sharing, stock bonus, annuity, and certain deferred compensation plans, from Individual Retirement Arrangements (IRA), and from commercial annuities. Withholding also applies to property other than cash distributed. In compliance with federal law, California PIT is not to be withheld from pension recipients who reside outside of California. Periodic and nonperiodic payments from all the items above are treated as wages for the purpose of withholding. A periodic payment is both: • Included in your income for tax purposes. • Received in installments at regular intervals over a period of more than one full year from the pension or annuity’s starting date. The intervals can be annual, quarterly, monthly, etc. For example, if you receive a monthly pension or annuity payment and will continue to receive payments for more than a year, the payments are periodic. However, distributions from an IRA that are payable upon demand are treated as nonperiodic payments. There are some kinds of periodic and nonperiodic payments that do not require a DE 4P since they are already defined as wages subject to PIT withholding. Your payer should be able to tell you whether a DE 4P is required. Your certificate is usually effective 30 days after you file the form. The certificate stays in effect until you change or revoke it. Methods of Withholding: The payer can use one of the following three methods: (1) An amount determined by using the California withholding schedules. Payee completes line 2 and if applicable line 3 above. (2) A dollar amount that you designate. Payee completes line 4 above. DE 4P Rev. 46 (1-26) (INTERNET) Page 1 of 5 CU (3) Ten percent of the federal withholding amount computed pursuant to section 3405 of the Internal Revenue Code (law. [cornell.edu/uscode/text/26/3405]

FAQs

How do I elect not to have income tax withheld from my pension or annuity?

Complete line 1 by checking the exemption from withholding box, and do not complete lines 2, 3, or 4.

What choices are available for calculating California withholding using this form?

You can choose a method based on California schedules using filing status and allowances (line 2), designate an additional amount (line 3), or designate a specific dollar amount to withhold (line 4).

When does the DE 4P certificate become effective and how long does it remain valid?

The certificate is usually effective 30 days after you file the form and stays in effect until you change or revoke it, including by filing another DE 4P with the appropriate lines completed.

Sep 19, 2026

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