Form W-4R Retirement Distribution Withholding Form (2026): Edit Online Free & Download PDF
Retirement Distribution Withholding Form: Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions
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Form W-4R in short
Form W-4R lets you choose the federal income tax withholding rate on a one-time or other nonperiodic payment, or an eligible rollover distribution, from a retirement plan, annuity or IRA. The default rate is 10% for nonperiodic payments and 20% for eligible rollover distributions. You give it to the payer, not the IRS. The current form is for 2026.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2026 (checked 2026-10-25) |
| Who fills it in | People receiving a nonperiodic payment (including IRA distributions payable on demand) or an eligible rollover distribution from an employer retirement plan, annuity or IRA who want a rate other than the default. Not for periodic payments (use Form W-4P) or for nonresident aliens and foreign estates. |
| Who receives it | The payer of your retirement payment. Do not send it to the IRS. |
| Where to send it | Give it to the payer of the payment or distribution. |
| Deadline | No fixed deadline. Give it to the payer before the payment. Your choice generally applies to future payments from the same plan or IRA until you submit a new form. |
| Official links | Official page · Official PDF |
How to fill out Form W-4R, line by line
| Line 1a | Name and address Your first name, middle initial, last name and address. |
| Line 1b | Social security number Your SSN. For an estate, enter the estate's EIN here. For nonperiodic payments, if you give no SSN or an incorrect one, the payer must withhold 10% and cannot honor a lower rate. |
| Line 2 | Withholding rate A whole number percentage. For nonperiodic payments you can enter 0 to 100. For eligible rollover distributions you can only choose more than 20%. Leave it blank to get the default rate. |
| Signature | Your signature and date The form is not valid unless you sign it. |
| Page 1 | 2026 Marginal Rate Tables Optional tables by filing status to help pick a rate. Page 2 explains how to use them with two worked examples. |
Common mistakes to avoid
- Entering a rate below 20% for an eligible rollover distribution. The lowest allowed rate is 20%.
- Entering a rate with decimals. The form asks for a whole number.
- Choosing less than 10%, or zero, for a payment delivered outside the United States and its territories, which is generally not allowed.
- Using Form W-4R for monthly pension payments. Use Form W-4P.
- Submitting the form for a rollover distribution when you want the default 20%. The form says not to give it to the payer unless you want more than 20%.
- Forgetting that your choice carries over to future payments from the same plan or IRA.
Questions about Form W-4R
What is the default withholding on a retirement distribution?
10% for nonperiodic payments and 20% for eligible rollover distributions, unless you choose a different allowed rate on line 2.
Can I choose no withholding?
For nonperiodic payments, yes, by entering 0 on line 2, except for most payments delivered outside the U.S. For eligible rollover distributions, no. The rate cannot be below 20%.
Is a required minimum distribution an eligible rollover distribution?
No. The form lists distributions required by federal law, such as required minimum distributions, as not eligible rollover distributions for these rules.
How do I pick a rate?
The form suggests using the Marginal Rate Tables on page 1. Page 2 explains how to combine your other income with the payment, with two examples.
Do I send Form W-4R to the IRS?
No. Give it to the payer of the retirement payment.
What if I do not give the payer a Form W-4R?
The payer withholds at the default rate. For nonperiodic payments that is 10%, and the payer must use 10% if you do not provide a valid SSN.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.