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

Form

W-4P

Withholding Certificate for
Pension or Annuity Payments

Department of the Treasury
Internal Revenue Service

Future developments. For the latest information about any
future developments related to Form W‐4P, such as legislation
enacted after it was published, go to www.irs.gov/FormW4P.
Purpose. Form W‐4P is for U.S. citizens, resident aliens, or their
estates who are recipients of pensions, annuities (including
commercial annuities), and certain other deferred
compensation. Use Form W‐4P to tell payers the correct
amount of federal income tax to withhold from your payment(s).
You also may use Form W‐4P to choose (a) not to have any
federal income tax withheld from the payment (except for
eligible rollover distributions or for payments to U.S. citizens to
be delivered outside the United States or its possessions) or
(b) to have an additional amount of tax withheld.
Your options depend on whether the payment is periodic,
nonperiodic, or an eligible rollover distribution, as explained on
pages 2 and 3. Your previously filed Form W‐4P will remain in
effect if you don’t file a Form W‐4P for 2019.

General Instructions
Section references are to the Internal Revenue Code.
Follow these instructions to determine the number of
withholding allowances you should claim for pension or annuity
payment withholding for 2019 and any additional amount of tax
to have withheld. Complete the worksheet(s) using the taxable
amount of the payments.
If you don’t want any federal income tax withheld (see
Purpose, earlier), you can skip the worksheets and go directly to
the Form W‐4P below.
Sign this form. Form W‐4P is not valid unless you sign it.
You can also use the calculator at www.irs.gov/W4App to
determine your tax withholding more accurately. Consider using
this calculator if you have a more complicated tax situation, such
as if you have more than one pension or annuity, a working
spouse, or a large amount of income outside of your pensions.
After your Form W‐4P takes effect, you can also use this calculator
to see how the amount of tax you’re having withheld compares to
your projected total tax for 2019. If you use the calculator, you
don’t need to complete any of the worksheets for Form W‐4P.
Note that if you have too much tax withheld, you will receive a
refund when you file your tax return. If you have too little tax

OMB No. 1545-0074

2019

withheld, you will owe tax when you file your tax return, and you
might owe a penalty.
Filers with multiple pensions or more than one income. If
you have more than one source of income subject to
withholding (such as more than one pension or a pension and a
job, or you’re married filing jointly and your spouse is working),
read all of the instructions, including the instructions for the
Multiple Pensions/More‐Than‐One‐Income Worksheet, before
beginning.
Other income. If you have a large amount of income from other
sources not subject to withholding (such as interest, dividends,
or capital gains), consider making estimated tax payments using
Form 1040‐ES, Estimated Tax for Individuals. Otherwise, you
might owe additional tax. See Pub. 505, Tax Withholding and
Estimated Tax, for more information. Get Form 1040‐ES and
Pub. 505 at www.irs.gov/FormsPubs. Or, you can use the
Deductions, Adjustments, and Additional Income Worksheet on
page 5 or the calculator at www.irs.gov/W4App to make sure
you have enough tax withheld from your payments. If you have
income from wages, see Pub. 505 or use the calculator at
www.irs.gov/W4App to find out if you should adjust your
withholding on Form W‐4 or Form W‐4P.
Note: Social security and railroad retirement payments may be
includible in income. See Form W‐4V, Voluntary Withholding
Request, for information on voluntary withholding from these
payments.

Withholding From Pensions and Annuities
Generally, federal income tax withholding applies to the taxable
part of payments made from pension, profit-sharing, stock
bonus, annuity, and certain deferred compensation plans; from
individual retirement arrangements (IRAs); and from commercial
annuities. The method and rate of withholding depend on (a) the
kind of payment you receive; (b) whether the payments are to be
delivered outside the United States or its possessions; and
(c) whether the recipient is a nonresident alien individual, a
nonresident alien beneficiary, or a foreign estate. Qualified
distributions from a Roth IRA are nontaxable and, therefore, not
subject to withholding. See page 3 for special withholding rules
that apply to payments to be delivered outside the United
States and payments to foreign persons.

Separate here and give Form W-4P to the payer of your pension or annuity. Keep the worksheet(s) for your records.
Form

W-4P

Department of the Treasury
Internal Revenue Service

Withholding Certificate for
Pension or Annuity Payments
▶

For Privacy Act and Paperwork Reduction Act Notice, see page 6.

Your first name and middle initial

OMB No. 1545-0074

2019
Your social security number

Last name

Claim or identification number
(if any) of your pension or
annuity contract

Home address (number and street or rural route)
City or town, state, and ZIP code

Complete the following applicable lines.
1 Check here if you do not want any federal income tax withheld from your pension or annuity. (Don’t complete line 2 or 3.) ▶
2 Total number of allowances and marital status you’re claiming for withholding from each periodic pension or
annuity payment. (You also may designate an additional dollar amount on line 3.) . . . . . . . . . . . ▶
(Enter number
Marital status:
Single
Married
Married, but withhold at higher Single rate.
of allowances.)
3 Additional amount, if any, you want withheld from each pension or annuity payment. (Note: For periodic payments,
. . . . ▶ $
you can’t enter an amount here without entering the number (including zero) of allowances on line 2.)
Your signature ▶

Date ▶
Cat. No. 10225T

Form W-4P (2019)

Form W-4P (2019)

Because your tax situation may change from year to year, you
may want to refigure your withholding each year. You can
change the amount to be withheld by using lines 2 and 3 of
Form W-4P.
Choosing not to have income tax withheld. You (or in the
event of death, your beneficiary or estate) can choose not to
have federal income tax withheld from your payments by using
line 1 of Form W-4P. For an estate, the election to have no
income tax withheld may be made by the executor or personal
representative of the decedent. Enter the estate’s employer
identification number (EIN) in the area reserved for “Your social
security number” on Form W-4P.
You may not make this choice for eligible rollover
distributions. See Eligible rollover distribution—20% withholding
below.
Caution: There are penalties for not paying enough federal
income tax during the year, either through withholding or
estimated tax payments. New retirees, especially, should see
Pub. 505. It explains your estimated tax requirements and
describes penalties in detail. You may be able to avoid quarterly
estimated tax payments by having enough tax withheld from
your pension or annuity using Form W-4P.
Periodic payments. Withholding from periodic payments of a
pension or annuity is figured in the same manner as withholding
from wages. Periodic payments are made in installments at
regular intervals over a period of more than 1 year. They may be
paid annually, quarterly, monthly, etc.
If you want federal income tax to be withheld, you must
designate the number of withholding allowances on line 2 of
Form W-4P and indicate your marital status by checking the
appropriate box. You can’t designate a specific dollar amount to
be withheld. However, you can designate an additional amount
to be withheld on line 3.
If you don’t want any federal income tax withheld from your
periodic payments, check the box on line 1 of Form W-4P and
submit the form to your payer. However, see Payments to
Foreign Persons and Payments To Be Delivered Outside the
United States on page 3.
Caution: If you don’t submit Form W-4P to your payer, the
payer must withhold on periodic payments as if you’re married
claiming three withholding allowances. Generally, this means
that tax will be withheld if the taxable amount of your pension or
annuity is at least $2,033 a month.
If you submit a Form W-4P that doesn’t contain your correct
social security number (SSN), the payer must withhold as if

Page 2

you’re single claiming zero withholding allowances even if you
checked the box on line 1 to have no federal income tax
withheld.
There are some kinds of periodic payments for which you
can’t use Form W-4P because they’re already defined as wages
subject to federal income tax withholding. These payments
include retirement pay for service in the U.S. Armed Forces and
payments from certain nonqualified deferred compensation
plans and tax-exempt organizations’ deferred compensation
plans described in section 457. Your payer should be able to tell
you whether Form W-4P applies.
For periodic payments, your Form W-4P stays in effect until
you change or revoke it. Your payer must notify you each year
of your right to choose not to have federal income tax withheld
(if permitted) or to change your choice.
Nonperiodic payments—10% withholding. Your payer must
withhold at a flat 10% rate from the taxable amount of
nonperiodic payments (but see Eligible rollover distribution—
20% withholding below) unless you choose not to have federal
income tax withheld. Distributions from an IRA that are payable
on demand are treated as nonperiodic payments. You can
choose not to have federal income tax withheld from a
nonperiodic payment (if permitted) by submitting Form W-4P
(containing your correct SSN) to your payer and checking the
box on line 1. However, see Payments to Foreign Persons and
Payments To Be Delivered Outside the United States on page 3.
Generally, your choice not to have federal income tax withheld
will apply to any later payment from the same plan. You can’t
use line 2 for nonperiodic payments. But you may use line 3 to
specify an additional amount that you want withheld.
Caution: If you submit a Form W-4P that doesn’t contain your
correct SSN, the payer can’t honor your request not to have
income tax withheld and must withhold 10% of the payment for
federal income tax.
Eligible rollover distribution—20% withholding. Distributions
you receive from qualified pension or annuity plans (for
example, 401(k) plans and section 457(b) plans maintained by a
governmental employer) or tax-sheltered annuities that are
eligible to be rolled over to an IRA or qualified plan are subject
to a flat 20% federal withholding rate on the taxable amount of
the distribution. The 20% withholding rate is required, and you
can’t choose not to have income tax withheld from eligible
rollover distributions. Don’t give Form W-4P to your payer
unless you want an additional amount withheld. In that case,
complete line 3 of Form W-4P and submit the form to your
payer.

Page 3

Form W-4P (2019)

Note: The payer won’t withhold federal income tax if the entire
distribution is transferred by the plan administrator in a direct
rollover to a traditional IRA or another eligible retirement plan (if
allowed by the plan), such as a 401(k) plan, qualified pension
plan, governmental section 457(b) plan, section 403(b) contract,
or tax-sheltered annuity.
Distributions that are (a) required by federal law, (b) one of a
specified series of equal payments, or (c) qualifying “hardship”
distributions are not “eligible rollover distributions” and aren’t
subject to the mandatory 20% federal income tax withholding.
See Pub. 505 for details. See also Nonperiodic payments—10%
withholding on page 2.
Tax relief for victims of terrorist attacks. For tax years ending
after September 10, 2001, disability payments for injuries
incurred as a direct result of a terrorist attack directed against the
United States (or its allies), whether outside or within the United
States, aren’t included in income. You may check the box on line
1 of Form W-4P and submit the form to your payer to have no
federal income tax withheld from these disability payments.
However, you must include in your income any amounts that you
received or you would’ve received in retirement had you not
become disabled as a result of a terrorist attack. See Pub. 3920,
Tax Relief for Victims of Terrorist Attacks, for more details.

Changing Your “No Withholding” Choice
Periodic payments. If you previously chose not to have federal
income tax withheld and you now want withholding, complete
another Form W-4P and submit it to your payer. If you want
federal income tax withheld at the 2019 default rate (married
with three allowances), write “Revoked” next to the checkbox
on line 1 of the form. If you want tax withheld at any different
rate, complete line 2 on the form.
Nonperiodic payments. If you previously chose not to have
federal income tax withheld and you now want withholding,
write “Revoked” next to the checkbox on line 1 and submit
Form W-4P to your payer.

Payments to Foreign Persons and Payments
To Be Delivered Outside the United States
Unless you’re a nonresident alien, withholding (in the manner
described above) is required on any periodic or nonperiodic
payments that are to be delivered to you outside the United States
or its possessions. Don’t check the box on line 1 of Form W-4P.
See Pub. 505 for details.
In the absence of a tax treaty exemption, nonresident aliens,
nonresident alien beneficiaries, and foreign estates generally are
subject to a 30% federal withholding tax under section 1441 on
the taxable portion of a periodic or nonperiodic pension or
annuity payment that is from U.S. sources. However, most tax
treaties provide that private pensions and annuities are exempt
from withholding and tax. Also, payments from certain pension
plans are exempt from withholding even if no tax treaty applies.
See Pub. 515, Withholding of Tax on Nonresident Aliens and
Foreign Entities, and Pub. 519, U.S. Tax Guide for Aliens, for
details. A foreign person should submit Form W-8BEN,
Certificate of Foreign Status of Beneficial Owner for United
States Tax Withholding and Reporting, to the payer before
receiving any payments. The Form W-8BEN must contain the
foreign person’s taxpayer identification number (TIN).

Statement of Federal Income Tax Withheld
From Your Pension or Annuity
By January 31 of next year, your payer will furnish a statement
to you on Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
etc., showing the total amount of your pension or annuity
payments and the total federal income tax withheld during the
year. If you’re a foreign person who has provided your payer
with Form W-8BEN, your payer instead will furnish a statement
to you on Form 1042-S, Foreign Person’s U.S. Source Income
Subject to Withholding, by March 16 of next year.

Specific Instructions
Personal Allowances Worksheet
Complete this worksheet on page 4 first to determine the
number of withholding allowances to claim.
Line C. Head of household please note: Generally, you can
claim head of household filing status on your tax return only if
you’re unmarried and pay more than 50% of the costs of
keeping up a home for yourself and a qualifying individual. See
Pub. 501 for more information about filing status.
Line E. Child tax credit. When you file your tax return, you may
be eligible to claim a child tax credit for each of your eligible
children. To qualify, the child must be under age 17 as of
December 31, must be your dependent who lives with you for
more than half the year, and must have a valid social security
number. To learn more about this credit, see Pub. 972, Child
Tax Credit. To reduce the tax withheld from your payments by
taking this credit into account, follow the instructions on line E
of the worksheet. On the worksheet you will be asked about
your total income. For this purpose, total income includes all of
your pensions, wages, and other income, including income
earned by a spouse, if you are filing a joint return.
Line F. Credit for other dependents. When you file your tax
return, you may be eligible to claim a credit for other
dependents for whom a child tax credit cannot be claimed, such
as a qualifying child who does not meet the age or social
security number requirement for the child tax credit, or a
qualifying relative. To learn more about this credit, see Pub. 972.
To reduce the tax withheld from your payments by taking this
credit into account, follow the instructions on line F of the
worksheet. On the worksheet, you will be asked about your total
income. For this purpose, total income includes all of your
pensions, wages, and other income, including income earned by
a spouse, if you are filing a joint return.
Line G. Other credits. You may be able to reduce the tax
withheld from your payments if you expect to claim other tax
credits, such as tax credits for education (see Pub. 970). If you
do so, your payments will be larger, but the amount of any
refund that you receive when you file your tax return will be
smaller. Follow the instructions for Worksheet 1‐6 in Pub. 505 if
you want to reduce your withholding to take these credits into
account. Enter “-0-” on lines E and F if you use Worksheet 1-6.

Deductions, Adjustments, and Additional
Income Worksheet
Complete this worksheet to determine if you’re able to reduce
the tax withheld from your pension or annuity payments to
account for your itemized deductions and other adjustments to
income, such as IRA contributions. If you do so, your refund at
the end of the year will be smaller, but your payments will be
larger. You’re not required to complete this worksheet or reduce
your withholding if you don’t wish to do so.
You can also use this worksheet to figure out how much to
increase the tax withheld from your payments if you have a large
amount of other income not subject to withholding, such as
interest, dividends, or capital gains.
Another option is to take these items into account and make
your withholding more accurate by using the calculator at
www.irs.gov/W4App. If you use the calculator, you don’t need
to complete any of the worksheets for Form W‐4P.

Multiple Pensions/More‐Than‐One‐Income
Worksheet
Complete this worksheet if you receive more than one pension,
if you have a pension and a job, or if you’re married filing jointly
and have a working spouse or a spouse who receives a
pension. If you don’t complete this worksheet, you might have
too little tax withheld. If so, you will owe tax when you file your
tax return and may be subject to a penalty.

Form W-4P (2019)

Page

Figure the total number of allowances you’re entitled to claim
and any additional amount of tax to withhold on all pensions
using worksheets from only one Form W‐4P. Claim all
allowances on the Form W‐4P that you or your spouse file for the
highest paying pension in your family and claim zero allowances
on Forms W‐4P filed for all other pensions. For example, if you
receive $60,000 from your pension per year and your spouse

receives $20,000 from a pension, you should complete the
worksheets to determine what to enter on lines 2 and 3 of your
Form W‐4P, and your spouse should enter zero (“‐0‐”) on lines 2
and 3 of his or her Form W‐4P. See Pub. 505 for details.
Another option is to use the calculator at www.irs.gov/W4App
to figure your withholding more precisely.

Personal Allowances Worksheet (Keep for your records.)
A Enter “1” for yourself . . . . . . . . . . . . . . . . . . . . . . . . .
B Enter “1” if you will file as married filing jointly . . . . . . . . . . . . . . . .
C Enter “1” if you will file as head of household . . . . . . . . . . . . . . . . .
• You’re single, or married filing separately, and have only one pension; or
• You’re married filing jointly, have only one pension, and your spouse has
no income subject to withholding; or
D Enter “1” if:
• Your income from a second pension or a job or your spouse’s pension or
wages (or the total of all) are $1,500 or less.

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D

E Child tax credit. See Pub. 972, Child Tax Credit, for more information.
• If your total income will be less than $71,201 ($103,351 if married filing jointly), enter “4” for each eligible child.
• If your total income will be from $71,201 to $179,050 ($103,351 to $345,850 if married filing jointly), enter “2”
for each eligible child.
• If your total income will be from $179,051 to $200,000 ($345,851 to $400,000 if married filing jointly), enter “1”
for each eligible child.
• If your total income will be higher than $200,000 ($400,000 if married filing jointly), enter “-0-” . . . . . .
F Credit for other dependents. See Pub. 972, Child Tax Credit, for more information.
• If your total income will be less than $71,201 ($103,351 if married filing jointly), enter “1” for each eligible
dependent.
• If your total income will be from $71,201 to $179,050 ($103,351 to $345,850 if married filing jointly), enter “1”
for every two dependents (for example, “-0-” for one dependent, “1” if you have two or three dependents, and
“2” if you have four dependents).
• If your total income will be higher than $179,050 ($345,850 if married filing jointly), enter “-0-” . . . . . .
G Other credits. If you have other credits, see Worksheet 1-6 of Pub. 505 and enter the amount from that
worksheet here. If you use Worksheet 1-6, enter “-0-” on lines E and F . . . . . . . . . . . . . .
H Add lines A through G and enter the total here . . . . . . . . . . . . . . . . . . . . . ▶

For accuracy,
complete all
worksheets
that apply.

{

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• If you plan to itemize or claim adjustments to income and want to reduce your withholding,
or if you have a large amount of other income not subject to withholding and want to increase
your withholding, see the Deductions, Adjustments, and Additional Income Worksheet, later.
• If you have more than one source of income subject to withholding or are married filing
jointly and you and your spouse both have income subject to withholding and your
combined income from all sources exceeds $53,000 ($24,450 if married filing jointly), see the
Multiple Pensions/More-Than-One-Income Worksheet on page 5 to avoid having too little
tax withheld.
• If neither of the above situations applies, stop here and enter the number from line H on line
2 of Form W-4P above.

E

F
G
H

Page 5

Form W-4P (2019)

Deductions, Adjustments, and Additional Income Worksheet
Note: Use this worksheet only if you plan to itemize deductions, claim certain adjustments to income, or have a large amount of
other income not subject to withholding.
1 Enter an estimate of your 2019 itemized deductions. These include qualifying home mortgage interest,
charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 10%
of your income. See Pub. 505 for details . . . . . . . . . . . . . . . . . . . . .
$24,400 if you’re married filing jointly or qualifying widow(er)
. . . . . . . . . .
2 Enter:
$18,350 if you’re head of household
$12,200 if you’re single or married filing separately
3 Subtract line 2 from line 1. If zero or less, enter “-0-” . . . . . . . . . . . . . . . . .
4 Enter an estimate of your 2019 adjustments to income, qualified business income deduction, and any
additional standard deduction for age or blindness (see Pub. 505 for information about these items) .
5 Add lines 3 and 4 and enter the total . . . . . . . . . . . . . . . . . . . . . .
6 Enter an estimate of your 2019 other income not subject to withholding (such as dividends, interest, or capital gains)
7 Subtract line 6 from line 5. If zero, enter “-0-”. If less than zero, enter the amount in parentheses . .
8 Divide the amount on line 7 by $4,200 and enter the result here. If a negative amount, enter in
parentheses. Drop any fraction . . . . . . . . . . . . . . . . . . . . . . . .
9 Enter the number from the Personal Allowances Worksheet, line H, page 4 . . . . . . . . .
10 Add lines 8 and 9 and enter the total here. If zero or less, enter “-0-”. If you plan to use the Multiple
Pensions/More-Than-One-Income Worksheet, also enter this total on line 1 below. Otherwise, stop
here and enter this total on Form W-4P, line 2, page 1 . . . . . . . . . . . . . . . .

{

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1 $
2 $
3 $
4
5
6
7

$
$
$
$

8
9
10

Multiple Pensions/More-Than-One-Income Worksheet
Note: Use this worksheet only if the instructions under line H from the Personal Allowances Worksheet direct you here. This
applies if you (and your spouse if married filing jointly) have more than one source of income subject to withholding (such as more
than one pension, or a pension and a job, or you have a pension and your spouse works).
1 Enter the number from the Personal Allowances Worksheet, line H, page 4 (or from line 10 above if
you used the Deductions, Adjustments, and Additional Income Worksheet) . . . . . . . .
2 Find the number in Table 1 below that applies to the LOWEST paying pension or job and enter it here.
However, if you’re married filing jointly and the amount from the highest paying pension or job is $75,000 or
less and the combined amounts for you and your spouse are $107,000 or less, do not enter more than “3”

1

2
3 If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter
“-0-”) and on Form W-4P, line 2, page 1. Do not use the rest of this worksheet . . . . . . . .
3
Note: If line 1 is less than line 2, enter “-0-” on Form W-4P, line 2, page 1. Complete lines 4 through 9 below to figure the additional
withholding amount necessary to avoid a year-end tax bill.
4 Enter the number from line 2 of this worksheet . . . . . . . . . . .
4
5 Enter the number from line 1 of this worksheet . . . . . . . . . . .
5
6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Find the amount in Table 2 below that applies to the HIGHEST paying pension or job and enter it here
7 $
8 Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed . .
8 $
9 Divide line 8 by the number of payments remaining in 2019. For example, divide by 8 if you’re paid
every month and you complete this form in April 2019. Enter the result here and on Form W-4P, line 3,
9 $
page 1. This is the additional amount to be withheld from each payment
. . . . . . . . . .

Table 1
Married Filing Jointly

Table 2
All Others

Married Filing Jointly

If wages from LOWEST
paying job or pension are—

Enter on
line 2 above

If wages from LOWEST
paying job or pension are—

Enter on
line 2 above

If wages from HIGHEST
paying job or pension are—

$0 - $5,000
5,001 9,500
9,501 - 19,500
19,501 - 35,000
35,001 - 40,000
40,001 - 46,000
46,001 - 55,000
55,001 - 60,000
60,001 - 70,000
70,001 - 75,000
75,001 - 85,000
85,001 - 95,000
95,001 - 125,000
125,001 - 155,000
155,001 - 165,000
165,001 - 175,000
175,001 - 180,000
180,001 - 195,000
195,001 - 205,000
205,001 and over

0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

$0 - $7,000
7,001 - 13,000
13,001 - 27,500
27,501 - 32,000
32,001 - 40,000
40,001 - 60,000
60,001 - 75,000
75,001 - 85,000
85,001 - 95,000
95,001 - 100,000
100,001 - 110,000
110,001 - 115,000
115,001 - 125,000
125,001 - 135,000
135,001 - 145,000
145,001 - 160,000
160,001 - 180,000
180,001 and over

0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

$0 - $24,900
24,901 - 84,450
84,451 - 173,900
173,901 - 326,950
326,951 - 413,700
413,701 - 617,850
617,851 and over

Enter on
line 7 above
$420
500
910
1,000
1,330
1,450
1,540

All Others
If wages from HIGHEST
paying job or pension are—
$0 - $7,200
7,201 - 36,975
36,976 - 81,700
81,701 - 158,225
158,226 - 201,600
201,601 - 507,800
507,801 and over

Enter on
line 7 above
$420
500
910
1,000
1,330
1,450
1,540

Form W-4P (2019)

Privacy Act and Paperwork Reduction Act
Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You’re required to provide
this information only if you want to (a) request federal income
tax withholding from periodic pension or annuity payments
based on your withholding allowances and marital status;
(b) request additional federal income tax withholding from your
pension or annuity; (c) choose not to have federal income tax
withheld, when permitted; or (d) change or revoke a previous
Form W-4P. To do any of the aforementioned, you’re required
by sections 3405(e) and 6109 and their regulations to provide
the information requested on this form. Failure to provide this
information may result in inaccurate withholding on your
payment(s). Providing false or fraudulent information may
subject you to penalties.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and to
cities, states, the District of Columbia, and U.S. commonwealths

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and possessions for use in administering their tax laws. We may
also disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
You’re not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
estimated averages, see the instructions for your income tax
return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
income tax return.