Line 1a and address
First name and middle initial, last name, address, and city or town, state and ZIP code.
W-4R
Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions
- Agency
- IRS
- Revision
- 2026
- Fillable fields
- 6
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form W-4R (2026): Withholding Certificate for Nonperiodic Payments
Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, is completed by the person receiving the payment so the payer can withhold the correct amount of federal income tax. It covers a nonperiodic payment or eligible rollover distribution from an employer retirement plan, annuity (including a commercial annuity), or individual retirement arrangement (IRA).
The form says to give it to the payer of the retirement payments. The default withholding rate is 10% for nonperiodic payments and 20% for an eligible rollover distribution. Line 2 holds a different rate, and the 2026 Marginal Rate Tables on page 1 help pick one.
Periodic pension or annuity payments use Form W-4P instead. You can fill it out free in your browser on this page and download the result without an account.
What's on Form W-4R
Line 1b
Social security number, or an estate's EIN.
Default rate notes
A box explaining the 10% default for nonperiodic payments and the 20% default for eligible rollover distributions.
Line 2
A different withholding rate, entered as a whole number with no decimals.
Signature
Signature and date. The form says it is not valid unless it is signed.
2026 Marginal Rate Tables
Three columns of income levels and tax rates: Single or Married filing separately, Married filing jointly or Qualifying surviving spouse, and Head of household.
How to fill out Form W-4R
- 1
Lines 1a and 1b
Enter the name, address and Social security number. An estate enters its EIN in the Social security number area.
- 2
Decide on line 2
Line 2 is completed only for a rate different from the default. Left blank, the default 10% or 20% rate applies.
- 3
Use the Marginal Rate Tables
Step 1: find the rate for total income without the payment. Step 2: add the taxable amount of the payment and find that rate. If the two match, that is the rate. If they differ, the form shows how to blend them and round up.
- 4
Enter the rate
Enter the rate on line 2 as a whole number. For nonperiodic payments, the form allows "-0-" for no withholding, but generally not on payments delivered outside the United States and its territories.
- 5
Sign and give to the payer
Sign and date the form, then give it to the payer of the retirement payments.
Why fill Form W-4R on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes and how long it lasts
Where it goes
The form says "Give Form W-4R to the payer of your retirement payments."
No form on file
If no Form W-4R is given, no SSN is provided, or the IRS tells the payer the SSN is incorrect, the form says the payer withholds 10% and cannot honor requests for lower or no withholding.
Future payments
The withholding choice generally applies to any future payment from the same plan or IRA. A new Form W-4R changes the election. For payments that began before 2026, the current election generally stays in effect.
Not eligible rollover distributions
The form lists hardship distributions, required minimum distributions, pension-linked emergency savings account, domestic abuse victim, disaster recovery, birth or adoption, long-term care and emergency personal expense distributions.
Too little withheld
The form says too little withholding generally means tax owed at filing and a possible penalty unless timely estimated tax payments are made.
Related forms
Who fills out Form W-4R?
The person receiving the payment fills it out and gives it to the payer, such as the plan, annuity or IRA that makes the payment.
Official sources and the blank
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Questions about Form W-4R
What are the default withholding rates on Form W-4R?
The form says 10% for nonperiodic payments and 20% for an eligible rollover distribution.
Can withholding be set to zero?
For nonperiodic payments, the form allows "-0-" on line 2, generally not for payments delivered outside the United States and its territories. For eligible rollover distributions, a rate below 20%, including "-0-", is not allowed.
What is the difference between Form W-4R and Form W-4P?
Form W-4R covers nonperiodic payments and eligible rollover distributions. Form W-4P covers periodic payments, which the form describes as installments at regular intervals over more than 1 year.
What happens if no Form W-4R is given?
The form says the payer withholds 10% of the payment for federal income tax and cannot honor requests for a lower or no amount.
How does the form's example pick a rate?
In Example 1, a single filer expects $70,000 of income without a $20,000 payment. Both steps fall in the 22% bracket, so the form enters "22" on line 2.
Does the choice carry over to later payments?
The form says the withholding choice will generally apply to any future payment from the same plan or IRA, and a new Form W-4R changes it.
Is Form W-4R sent to the IRS?
The form says to give it to the payer of the retirement payments.