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Form W4P: Withholding Certificate for Periodic Pension or Annuity Payments
IRS Form W-4P is the Withholding Certificate for Periodic Pension or Annuity Payments, used to tell payers how much federal income tax to withhold from periodic payments. If your total income will be $200,000 or less (or $400,000 if married filing jointly), you must complete Steps 3–4(b).
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IRS Form W4P - Withholding Certificate for Periodic Pension or Annuity Payments
IRS Form W-4P is the Withholding Certificate for Periodic Pension or Annuity Payments, used to tell payers how much federal income tax to withhold from periodic payments. If your total income will be $200,000 or less (or $400,000 if married filing jointly), you must complete Steps 3–4(b).
Risk Radar
Scan points- 1Do not use Form W-4P if you have a job; instead, complete Steps 3–4(b) on the Form W-4 for that job.
- 2Completing Steps 3–4(b) on Form W-4P when you also have a job (use Form W-4 instead).
- 3Failing to complete Steps 3–4(b) if your income is $200,000 or less (or $400k MFJ).
- 4Using Form W-4P for a nonperiodic payment or eligible rollover distribution (use Form W-4R).
- 5Not entering the correct total from Step 3 into the total line of Step 3.
Plain English
This form tells the entity paying your pension or annuity how much federal income tax to take out of each regular payment. By filling this out, you ensure the correct amount of taxes is withheld from your periodic payments over time. This applies to payments made in installments at regular intervals for more than one year.
Submission Date
- Filing date: 2025-12-11 11:10:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need payers to withhold federal income tax from periodic pension, annuity (including commercial annuities), profit-sharing and stock bonus plan, or IRA payments.
- Do not use Form W-4P for a nonperiodic payment or an eligible rollover distribution.
- Check Form W-4R instead when the payment is nonperiodic or an eligible rollover distribution.
Form selector
Use this form or another form?
Payments to nonresident aliens and foreign estates
Use Form W-4P, but check specific instructions for these recipients
✓ Confirm if you must use W-4P or another form.
Not stated in the official source — verify on the agency site
When choosing not to have income tax withheld
Complete Steps 1(a), 1(b), and 5 when electing no withholding
✓ Ensure Step 1(a) through 1(b) are completed if selecting 'No Withholding'.
Check the box in the No withholding section of Form W-4P
When you have self-employment income without a job
This helps determine the amount to withhold from your payments for self-employment taxes
✓ Verify the estimated withholding amount calculated by the tool.
Use the estimator at www.irs.gov/W4App
Deadline or filing window
The form requires updates when changes occur during the year regarding your marital status, number of pensions/jobs, dependents, or deductions/credits. There is no stated filing deadline date, but taxpayers should use the estimator at www.irs.gov/W4App to recheck withholding at the beginning of next year.
Checklist
What you need before filling it out
Purpose
Form W-4P · Page 2
Filer Requirement (General)
Complete Form W-4P · Page 1
Personal Info Required
First name, Last name, SSN, Filing Status · Page 1
Estimator Use Cases
Various (e.g., after beginning of year) · Page 2
Credits Impact
Including credits in Step 4 · Page 3
Nonperiodic Payment Rule
Form W-4R (instead of W-4P) · Page 2
Before you submit
- 1Verify the form edition reads 20/26.
- 2Ensure Step 1(a) includes your correct First name, Last name, Address, City/town, State, and ZIP code.
- 3Confirm that a valid Social Security Number is entered in Step 1(b).
- 4Select the correct filing status (Single or Married filing separately / Married filing jointly or Qualifying surviving spouse) in Step 1(c).
- 5Check the 'Head of household' box only if unmarried and paying more than half the costs of keeping up a home for yourself and a qualifying individual.
- 6If using the estimator, confirm you have your most recent payment statements/pay stubs from this year available.
- 7If applicable, complete Step 4(a) by entering total other estimated income (excluding job or pension/annuity payments).
How to file this form
- 1Complete Step 1 by entering all required Personal Information (name, address, SSN, filing status, and head of household designation).
- 2Review if Steps 2–4 apply; otherwise, skip directly to Step 5.
- 3If applicable, complete Step 4(a) by listing total other estimated income not from job or pension/annuity payments.
- 4If applicable, complete Step 4(b) by entering the amount from the Deductions Worksheet, line 17, if claiming deductions beyond the basic standard deduction.
- 5Submit Form W-4P to your payer of pension or annuity payments to initiate withholding.
- 6Keep a copy of the completed and signed Form W-4P for your records.
Known limitations
- 1Form W-4P should not be used for a nonperiodic payment (such as an IRA distribution payable on demand) or an eligible rollover distribution; Form W-4R is required for those situations.
- 2If the filer has a job, Steps 3 through 4(b) must generally be completed on Form W-4 for that job instead of Form W-4P. If married filing jointly, this applies if either spouse has a job.
- 3If the filer (or married filing jointly, both spouses) has multiple pensions/annuities or jobs, Steps 3 through 4(b) must be completed on Form W-4P only for the pension/annuity that pays the most annually, provided they do not have a job.
- 4For nonresident aliens and foreign estates, Form W-4P should not be used; the source directs attention to Pub. 505 for more information.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/26, meaning it was revised in 2026. The source directs users to www.irs.gov/FormW4P for the latest information regarding any future developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/26.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source (but payments are sent to the payer)
- Signature — Must be signed (implied by instructions, but not explicitly detailed on page 1 as a required field checkmark)
- Form Number — confirm it reads W-4P.
- OMB No. — confirm it reads 1545-0074.
Quick Facts
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After you file
- 1Retain records of the completed Form W-4P as long as its contents may become material in the administration of any Internal Revenue law.
- 2If changes occur during the year (marital status, number of pensions/jobs, dependents, or deductions/credits), update the form accordingly.
- 3When using the estimator, have recent payment statements or pay stubs available to account for federal income tax already withheld this year.
- 4At the beginning of next year, use the estimator again to recheck the withholding amount on Form W-4P.
Sources
- SRCForm W-4P is the Withholding Certificate for Periodic Pension or Annuity Payments (Instructions p.1)
- SRCThe form governs federal income tax withholding from periodic pension, annuity, profit-sharing, stock bonus plan, or IRA payments (Instructions p.2)
- SRCIf total income will be $200,000 or less ($400,000 or less if married filing jointly), Steps 3–4(b) must be completed on Form W-4P (Instructions p.1)
- SRCSteps 3–4(b) should only be completed on Form W-4P if Step 1(b) is blank AND the pension/annuity pays the most annually (Instructions p.1)
- SRCIf you have a job, do NOT complete Steps 3 through 4(b) on Form W-4P; instead, complete them on Form W-4 for the job (Instructions p.2)
- SRCFor nonperiodic payments or eligible rollover distributions, use Form W-4R instead of Form W-4P (Instructions p.2)
Common confusion points
Should I fill out Steps 3–4(b) if my total income is over $200,000 (or $400,000 if married filing jointly)?
The source states that Steps 3–4(b) should only be completed if the total income will be $200,000 or less ($400,000 or less if married filing jointly).
→ Check Step 1 to confirm your expected total income.
Do I complete Steps 3–4(b) on Form W-4P if my spouse has a job?
If married filing jointly, the entries in Steps 3 through 4(b) do not change even if the spouse is the one with the job or the other pension/annuity.
→ Review the caution note regarding multiple sources of pensions/annuities or jobs.
When should I complete Steps 3–4(b) on Form W-4P?
Complete Steps 3–4(b) only if Step 1(b) (Social security number) is blank AND this pension/annuity pays the most annually. Otherwise, do not complete them.
→ Check if your SSN field in Step 1 is filled out.
What happens if I have a job AND another pension/annuity?
If you have a job, you should generally complete Steps 3 through 4(b) on Form W-4 for the job; however, if married filing jointly, this rule applies to both spouses.
→ Check which form (W-4 or W-4P) is designated as primary based on your employment status.
What do I enter in Step 2(b)(i) if I have other income besides my pension/annuity?
If you have other income (e.g., $1,000 interest), you should enter that total amount into Step 2(b)(i).
→ Verify the specific calculation instructions provided for your situation.
Do I need to worry about filing deadlines on Form W-4P itself?
The source does not state a specific filing deadline date for Form W-4P, but it provides guidance on when to use it (periodic payments over 1 year).
→ Check the general IRS instructions regarding form submission timelines.
Workflow map
Related forms and next steps
Before
Current
⚠ If something goes wrong
- Pub. 505, Tax Withholding and Estimated Tax (provides general information on withholding)
Questions about IRS Form W4P
What is IRS Form W4P used for?
This form tells the entity paying your pension or annuity how much federal income tax to take out of each regular payment. By filling this out, you ensure the correct amount of taxes is withheld from your periodic payments over time. This applies to payments made in installments at regular intervals for more than one year.
Who must file IRS Form W4P?
Individuals who receive periodic pension or annuity payments must complete IRS Form W-4P. Specifically, anyone receiving these payments needs to use this form to guide the withholding process.
What information does IRS Form W4P require?
The form collects details about your income sources and credits across various steps. Step 3 claims dependent and other credits, while Step 4 allows for adjustments such as other income (not from jobs or pension/annuity payments).
Where do I file IRS Form W4P?
The instructions do not specify a mailing address for IRS Form W-4P. Future developments are tracked at www.irs.gov/FormW4P.
How do I complete IRS Form W4P?
First, determine if Steps 3–4(b) need completion based on income thresholds. Then, complete Step 3 by calculating amounts for qualifying children ($2,200 each), other dependents ($500 each), and adding other credits. Finally, complete Step 4 to enter adjustments like other income or itemized deductions.
What happens if IRS Form W4P is filed incorrectly?
Failure to provide this information may result in inaccurate withholding on your payment(s). If the form is improperly completed, you will be treated as a single person with no other entries on the form.
Should I fill out Steps 3–4(b) if my total income is over $200,000 (or $400,000 if married filing jointly)?
The source states that Steps 3–4(b) should only be completed if the total income will be $200,000 or less ($400,000 or less if married filing jointly). Check Step 1 to confirm your expected total income.
Do I complete Steps 3–4(b) on Form W-4P if my spouse has a job?
If married filing jointly, the entries in Steps 3 through 4(b) do not change even if the spouse is the one with the job or the other pension/annuity. Review the caution note regarding multiple sources of pensions/annuities or jobs.
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