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2026 Form W-4R: Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions

Official 2026 IRS Form W-4R for requesting federal income tax withholding on nonperiodic payments and eligible rollover distributions from retirement plans, annuities, and IRAs.

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About Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions | Internal Revenue Service

Summary: Form W-4R is used to specify federal income tax withholding rates for nonperiodic payments and eligible rollover distributions from retirement plans, annuities, or IRAs.

The 2026 Form W-4R allows taxpayers to instruct payers on the amount of federal income tax to withhold from nonperiodic payments (default 10%) and eligible rollover distributions (default 20%). Taxpayers can use the provided marginal rate tables to determine an appropriate withholding rate based on their total income and filing status. This form is not for periodic payments, which should be handled via Form W-4P.

Document outline

1. Form W-4R (2026) - Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions 2. Personal Information Section (Name, SSN, Address) 3. Withholding Rate Instructions (Default rates vs. custom rates) 4. 2026 Marginal Rate Tables (Single, Married Filing Jointly/Qualifying Surviving Spouse, Head of Household) 5. General Instructions (Purpose, when to use, caution regarding under-withholding) 6. Specific Instructions (Line 1b, Line 2, Nonperiodic payments, Eligible rollover distributions) 7. Examples for determining withholding rates 8. Privacy Act and Paperwork Reduction Act Notice

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