IRS Form W-4P 2018 Withholding Certificate for Pension or Annuity Payments

IRS Form W-4P, "Withholding Certificate For Pension Or Annuity Payments" is a tax form issued by the United States Internal Revenue Service. The latest version of the form was released in January 1, 2018. A up-to-date fillable W-4P Form in PDF is available for download below.

The "Withholding Certificate For Pension Or Annuity Payments" can be filed digitally and submitted online or printed out and sent to the IRS mailing address.


OMB No. 1545-0074
Withholding Certificate for
Pension or Annuity Payments
Department of the Treasury
Internal Revenue Service
Future developments. For the latest information about any
withheld, you will owe tax when you file your tax return, and you
might owe a penalty.
future developments related to Form W‐4P, such as legislation
enacted after it was published, go to
Filers with multiple pensions or more than one income. If
Purpose. Form W‐4P is for U.S. citizens, resident aliens, or their
you have more than one source of income subject to
estates who are recipients of pensions, annuities (including
withholding (such as more than one pension or a pension and a
commercial annuities), and certain other deferred
job, or you’re married and your spouse is working), read all of
the instructions, including the instructions for the Multiple
compensation. Use Form W‐4P to tell payers the correct
amount of federal income tax to withhold from your payment(s).
Pensions/More‐Than‐One‐Income Worksheet, before beginning.
You also may use Form W‐4P to choose (a) not to have any
Other income. If you have a large amount of income from other
federal income tax withheld from the payment (except for
sources not subject to withholding (such as interest, dividends,
eligible rollover distributions or for payments to U.S. citizens to
or capital gains), consider making estimated tax payments using
be delivered outside the United States or its possessions) or (b)
Form 1040‐ES, Estimated Tax for Individuals. Otherwise, you
to have an additional amount of tax withheld.
might owe additional tax. See Pub. 505, Tax Withholding and
Your options depend on whether the payment is periodic,
Estimated Tax, for more information. Get Form 1040‐ES and
Pub. 505 at Or, you can use the
nonperiodic, or an eligible rollover distribution, as explained on
pages 2 and 3. Your previously filed Form W‐4P will remain in
Deductions, Adjustments, and Additional Income Worksheet on
effect if you don’t file a Form W‐4P for 2018.
page 5 or the calculator at to make sure
you have enough tax withheld from your payments. If you have
General Instructions
income from wages, see Pub. 505 or use the calculator at www. to find out if you should adjust your withholding
Section references are to the Internal Revenue Code.
on Form W‐4 or Form W‐4P.
Follow these instructions to determine the number of
Note: Social security and railroad retirement payments may be
withholding allowances you should claim for pension or annuity
includible in income. See Form W‐4V, Voluntary Withholding
payment withholding for 2018 and any additional amount of tax
Request, for information on voluntary withholding from these
to have withheld. Complete the worksheet(s) using the taxable
amount of the payments.
Withholding From Pensions and Annuities
If you don’t want any federal income tax withheld (see
Purpose, earlier), you can skip the worksheets and go directly to
Generally, federal income tax withholding applies to the taxable
the Form W‐4P below.
part of payments made from pension, profit-sharing, stock
Sign this form. Form W‐4P is not valid unless you sign it.
bonus, annuity, and certain deferred compensation plans; from
You can also use the calculator at to
individual retirement arrangements (IRAs); and from commercial
annuities. The method and rate of withholding depend on (a) the
determine your tax withholding more accurately. Consider using
kind of payment you receive; (b) whether the payments are to be
this calculator if you have a more complicated tax situation, such
delivered outside the United States or its possessions; and (c)
as if you have more than one pension or annuity, a working
whether the recipient is a nonresident alien individual, a
spouse, or a large amount of income outside of your pensions.
nonresident alien beneficiary, or a foreign estate. Qualified
After your Form W‐4P takes effect, you can also use this calculator
distributions from a Roth IRA are nontaxable and, therefore, not
to see how the amount of tax you’re having withheld compares to
subject to withholding. See page 3 for special withholding rules
your projected total tax for 2018. If you use the calculator, you
that apply to payments to be delivered outside the United
don’t need to complete any of the worksheets for Form W‐4P.
States and payments to foreign persons.
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
Separate here and give Form W-4P to the payer of your pension or annuity. Keep the worksheet(s) for your records.
Withholding Certificate for
OMB No. 1545-0074
Pension or Annuity Payments
Department of the Treasury
For Privacy Act and Paperwork Reduction Act Notice, see page 6.
Internal Revenue Service
Your first name and middle initial
Last name
Your social security number
Claim or identification number
Home address (number and street or rural route)
(if any) of your pension or
annuity contract
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.)
Marital status:
Married, but withhold at higher Single rate.
(Enter number
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
Cat. No. 10225T

Download IRS Form W-4P 2018 Withholding Certificate for Pension or Annuity Payments

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