Withholding Certificate for Periodic Pension or Annuity Payments - IRS Form W-4P

Sep 19, 2026

Withholding Certificate for Periodic Pension or Annuity Payments (Form W-4P) instructs recipients to provide personal details and determine how much federal income tax to withhold from periodic pension and annuity payments. It guides completion of steps for filing status, income sources, dependent and other credits, and optional adjustments such as other income, deductions, and extra withholding. General instructions explain the form’s purpose, when to use the IRS withholding estimator, how to elect “No Withholding,” and related cautions about under- or over-withholding, plus references for additional information.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Step 1: Enter Personal Information

Step 2: Multiple Pensions/Annuities or Job Income

Step 3-4(b): Dependent and Other Credits / Optional Adjustments

Step 5: Sign Here

General Instructions

Purpose of Form

Choosing Not to Have Income Tax Withheld

When to Use the Estimator

# Withholding Certificatefor Periodic Pension or Annuity Payments Give Form W-4P to the payer of your pension or annuity payments. Internal Revenue Service | Step 1:
Enter
Personal
Information | (a)First name and middle initial | Last name | (b)Social security number | | --- | --- | --- | --- | | | | | | | | Address | | | | | City or town,state,and ZIP code | | | | | (c)
Single or Married filing separately
Married filing jointly or Qualifying surviving spouse
Head of household (Check only if youre unmaried 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,when to use the estimator at www.irs.gov/W4App,and how to elect to have no federal income tax witheld (if permitted). Step 2:Complete this step if you (1)have income from a job or more than one pension/annuity,or(2)are married filingIncomejointly and your spouse receives income from ajob or a pension/annuity.See page 2 for examples on how toFrom a Jobcomplete Step 2.and/orDo only one of the following.Multiple(a)Use the estimator at www.irs.gov/W4App for most accurate witholding for this step (and Steps 3-4).If you orPensions/your spouse have self-employment income,use this option;orAnnuities(b)Complete the items below.(Including a Spouse's(i)If you (and/or your spouse)have one or more jobs,then enter the total taxable annual payfrom all jobs,plus any income entered on Form W-4,Step 4(a),for the jobs less the Job/deductions entered on Form W-4,Step 4(b),for the jobs.Otherwise,enter“-0-” ...$Pension/ Annuity)(ii)If you (and/or your spouse)have any other pensions/annuities that pay less annually thanthis one,then enter the total annual taxable payments from all lower-paying pensions/ annuities.Otherwise,enter“-0-”.... ....... ... (ii)Add the amounts from items ()and (ii)and enter the total here.........$ TIP:To be accurate,submit a new Form W-4P forallother pensions/annuities if you haven't updated yourwithholding since 2021 or this is a new pension/annuity that pays less than the other(s).Submit a new Form W-4 foryour job(s)if you have not updated your withholding since 2019. Complete Steps 3-4(b)on this form only if(b)(i)is blank and this pension/annuity pays the most annually.Otherwise,do not complete | Steps 3-4(b)on this form. | | | | | | --- | --- | --- | --- | --- | | Step 3: | If your total income will be $200,000 or less($400,000 or less if married filing jointly): | | | | | Claim | $
Multiply the number of qualifying chldren under age 17 by $2,000 | | | | | Dependent
and Other | | | | | | | $
Multiply the number of other dependents by $500...... | | | | | Credits | 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 | (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 | | 4(a) | $ | | | | | | | | Adjustments | (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
enter the result here .. . | | 4(b) | $ | | | (c)Extra withholding.Enter any additional tax you want withheld from each payment . | | 4(c) | $ | Step 5:SignHereYour signature (This form is not valid unless you sign it.)Date $ ## General Instructions Section references are to the Internal Revenue Code. Future develop

FAQs

Who should receive Form W-4P and what is it used for?

Form W-4P is provided to the payer of periodic pension or annuity payments. It is used to have the payer withhold the correct amount of federal income tax on the taxable portion of those payments.

When should Steps 2 through 4 be completed?

Complete Steps 2–4 only if they apply to your situation; otherwise, skip to Step 5. The instructions specify when to complete Step 2 based on job or multiple pension/annuity income and when Step 3–4(b) applies.

How can someone elect not to withhold federal income tax?

Write "No Withholding" on Form W-4P in the space below Step 4(c), then complete Steps 1a, 1b, and 5. The document also warns about potential tax due and penalties if too little tax is withheld.

Sep 19, 2026

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