Fill out W-4R (Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions) online
Form W-4R is used to elect the amount of federal income tax withholding on nonperiodic payments from retirement plans, IRAs, annuities, and eligible rollover distributions. The default withholding is 20% for eligible rollover distributions and 10% for other nonperiodic payments.
How to fill out W-4R (Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions)
Enter personal information
Provide your name, address, and Social Security number.
Choose your withholding rate
For nonperiodic payments (non-rollover), the default is 10%. You can elect a different percentage or elect no withholding. For eligible rollover distributions, the minimum is 20% and cannot be reduced.
Use the Marginal Rate Tables (optional)
The instructions include marginal rate tables to help you estimate the right withholding percentage based on your total expected income for the year.
Sign and submit to payer
Sign and date the form and give it to the plan administrator or payer before the distribution occurs.
About W-4R (Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions)
Who needs this form
Individuals receiving nonperiodic (one-time or irregular) distributions from retirement accounts such as 401(k) plans, IRAs, or annuity contracts. Also used for eligible rollover distributions that are not directly rolled over to another plan.
Where to submit
Submit to the payer or plan administrator making the distribution. Do not send this form to the IRS.
Source and content freshness
- Reviewed: 2026-02-16
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not realizing that eligible rollover distributions have a mandatory 20% minimum withholding (you cannot elect less)
- Confusing this form with W-4P (which is for periodic/recurring payments)
- Electing too little withholding and facing an underpayment penalty at tax time
- Not filing the form before the distribution, causing default withholding rates to apply
Frequently asked questions
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Can I elect zero withholding on my 401(k) distribution?
It depends on the type of distribution. For eligible rollover distributions (lump-sum cashouts), the IRS requires a mandatory 20% withholding and you cannot elect less. For other nonperiodic payments (such as hardship withdrawals or required minimum distributions), you can elect to reduce or eliminate withholding, though you may still owe tax when you file your return.
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