PDF document

- 1 -

Withholding Certificate for Nonperiodic Payments and OMB No. 1545-0074
Form W-4R Eligible Rollover Distributions
Department of the Treasury Give Form W-4R to the payer of your retirement payments. 2025
Internal Revenue Service
1a First name and middle initial Last name 1b Social security number

Address

City or town, state, and ZIP code

Your withholding rate is determined by the type of payment you will receive.
• For nonperiodic payments, the default withholding rate is 10%. You can choose to have a different rate by entering a rate between
0% and 100% on line 2. Generally, you can’t choose less than 10% for payments to be delivered outside the United States and its
territories.
• For an eligible rollover distribution, the default withholding rate is 20%. You can choose a rate greater than 20% by entering the rate
on line 2. You may not choose a rate less than 20%.
See page 2 for more information.
2 Complete this line if you would like a rate of withholding that is different from the default withholding
rate. See the instructions on page 2 and the Marginal Rate Tables below for additional information.
Enter the rate as a whole number (no decimals) . . . . . . . . . . . . . . . . . . 2 %

Sign
Here
Your signature (This form is not valid unless you sign it.) Date

General Instructions intervals over a period of more than 1 year) from these plans
or arrangements. Instead, use Form W-4P, Withholding
Section references are to the Internal Revenue Code. Certificate for Periodic Pension or Annuity Payments. For
Future developments. For the latest information about any more information on withholding, see Pub. 505, Tax
future developments related to Form W-4R, such as Withholding and Estimated Tax.
legislation enacted after it was published, go to Caution: If you have too little tax withheld, you will generally
www.irs.gov/FormW4R. owe tax when you file your tax return and may owe a penalty
Purpose of form. Complete Form W-4R to have payers unless you make timely payments of estimated tax. If too
withhold the correct amount of federal income tax from your much tax is withheld, you will generally be due a refund
nonperiodic payment or eligible rollover distribution from an when you file your tax return. Your withholding choice (or an
employer retirement plan, annuity (including a commercial election not to have withholding on a nonperiodic payment)
annuity), or individual retirement arrangement (IRA). See will generally apply to any future payment from the same
page 2 for the rules and options that are available for each plan or IRA. Submit a new Form W-4R if you want to change
type of payment. Don’t use Form W-4R for periodic your election.
payments (payments made in installments at regular

2025 Marginal Rate Tables
You may use these tables to help you select the appropriate withholding rate for this payment or distribution. Add your income
from all sources and use the column that matches your filing status to find the corresponding rate of withholding. See page 2
for more information on how to use this table.
Single Married filing jointly
or or Head of household
Married filing separately Qualifying surviving spouse
Total income Tax rate for every Total income Tax rate for every Total income Tax rate for every
over— dollar more over— dollar more over— dollar more
$0 0% $0 0% $0 0%
15,000 10% 30,000 10% 22,500 10%
26,925 12% 53,850 12% 39,500 12%
63,475 22% 126,950 22% 87,350 22%
118,350 24% 236,700 24% 125,850 24%
212,300 32% 424,600 32% 219,800 32%
265,525 35% 531,050 35% 273,000 35%
641,350* 37% 781,600 37% 648,850 37%
*If married filing separately, use $390,800 instead for this 37% rate.
For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 75085T Form W-4R (2025)

- 2 -

Enlarge image

Form W-4R (2025) Page 2

General Instructions (continued) Line 2
Nonperiodic payments—10% withholding. Your payer More withholding. If you want more than the default rate
must withhold at a default 10% rate from the taxable amount withheld from your payment, you may enter a higher rate on
of nonperiodic payments unless you enter a different rate on line 2.
line 2. Distributions from an IRA that are payable on demand Less withholding (nonperiodic payments only). If
are treated as nonperiodic payments. Note that the default permitted, you may enter a lower rate on line 2 (including
rate of withholding may not be appropriate for your tax “-0-”) if you want less than the 10% default rate withheld
situation. You may choose to have no federal income tax from your payment. If you have already paid, or plan to pay,
withheld by entering “-0-” on line 2. See the specific your tax on this payment through other withholding or
instructions below for more information. Generally, you are estimated tax payments, you may want to enter “-0-”.
not permitted to elect to have federal income tax withheld at Consider using
Suggestion for determining withholding.
a rate of less than 10% (including “-0-”) on any payments to the Marginal Rate Tables on page 1 to help you select the
be delivered outside the United States and its territories. appropriate withholding rate for this payment or distribution.
Note: If you don’t give Form W-4R to your payer, you The tables are most accurate if the appropriate amount of
don’t provide an SSN, or the IRS notifies the payer that you tax on all other sources of income, deductions, and credits
gave an incorrect SSN, then the payer must withhold 10% of has been paid through other withholding or estimated tax
the payment for federal income tax and can’t honor requests payments. If the appropriate amount of tax on those sources
to have a lower (or no) amount withheld. Generally, for of income has not been paid through other withholding or
payments that began before 2025, your current withholding estimated tax payments, you can pay that tax through
election (or your default rate) remains in effect unless you withholding on this payment by entering a rate that is greater
submit a Form W-4R. than the rate in the Marginal Rate Tables.
Eligible rollover distributions—20% withholding. The marginal tax rate is the rate of tax on each additional
Distributions you receive from qualified retirement plans (for dollar of income you receive above a particular amount of
example, 401(k) plans and section 457(b) plans maintained income. You can use the table for your filing status as a
by a governmental employer) or tax-sheltered annuities that guide to find a rate of withholding for amounts above the
are eligible to be rolled over to an IRA or qualified plan are total income level in the table.
subject to a 20% default rate of withholding on the taxable To determine the appropriate rate of withholding from the
amount of the distribution. You can’t choose withholding at a table, do the following. Step 1: Find the rate that
rate of less than 20% (including “-0-”). Note that the default corresponds with your total income not including the
rate of withholding may be too low for your tax situation. You payment. Step 2: Add your total income and the taxable
may choose to enter a rate higher than 20% on line 2. Don’t amount of the payment and find the corresponding rate.
give Form W-4R to your payer unless you want more than
20% withheld. If these two rates are the same, enter that rate on line 2.
(See Example 1 below.)
Note that the following payments are not eligible rollover
distributions for purposes of these withholding rules: If the two rates differ, multiply (a) the amount in the lower
• Qualifying “hardship” distributions; rate bracket by the rate for that bracket, and (b) the amount
in the higher rate bracket by the rate for that bracket. Add
• Distributions required by federal law, such as required these two numbers; this is the expected tax for this
minimum distributions; payment. To get the rate to have withheld, divide this
• Distributions from a pension-linked emergency savings amount by the taxable amount of the payment. Round up to
account; the next whole number and enter that rate on line 2. (See
Example 2 below.)
• Eligible distributions to a domestic abuse victim;
If you prefer a simpler approach (but one that may lead to
• Qualified disaster recovery distributions;
overwithholding), find the rate that corresponds to your total
• Qualified birth or adoption distributions; and income including the payment and enter that rate on line 2.
• Emergency personal expense distributions. Examples. Assume the following facts for Examples 1 and 2.
See Pub. 505 for details. See also Nonperiodic payments— Your filing status is single. You expect the taxable amount of
10% withholding above. your payment to be $20,000. Appropriate amounts have
been withheld for all other sources of income and any
Payments to nonresident aliens and foreign estates. Do deductions or credits.
not use Form W-4R. See Pub. 515, Withholding of Tax on
Nonresident Aliens and Foreign Entities, and Pub. 519, U.S. Example 1. You expect your total income to be $65,000
Tax Guide for Aliens, for more information. without the payment. Step 1: Because your total income
without the payment, $65,000, is greater than $63,475 but
Tax relief for victims of terrorist attacks. If your disability less than $118,350, the corresponding rate is 22%. Step 2:
payments for injuries incurred as a direct result of a terrorist Because your total income with the payment, $85,000, is
attack are not taxable, enter “-0-” on line 2. See Pub. 3920, greater than $63,475 but less than $118,350, the
Tax Relief for Victims of Terrorist Attacks, for more details. corresponding rate is 22%. Because these two rates are the
same, enter “22” on line 2.
Specific Instructions
Example 2. You expect your total income to be $61,000
Line 1b without the payment. Step 1: Because your total income
For an estate, enter the estate’s employer identification without the payment, $61,000, is greater than $26,925 but
number (EIN) in the area reserved for “Social security less than $63,475, the corresponding rate is 12%. Step 2:
number.” Because your total income with the payment, $81,000, is

- 3 -

Enlarge image

Form W-4R (2025) Page 3
greater than $63,475 but less than $118,350, the Failure to provide a properly completed form will result in
corresponding rate is 22%. The two rates differ. $2,475 of your payment(s) being subject to the default rate; providing
the $20,000 payment is in the lower bracket ($63,475 less fraudulent information may subject you to penalties.
your total income of $61,000 without the payment), and Routine uses of this information include giving it to the
$17,525 is in the higher bracket ($20,000 less the $2,475 that Department of Justice for civil and criminal litigation, and to
is in the lower bracket). Multiply $2,475 by 12% to get $297. cities, states, the District of Columbia, and U.S.
Multiply $17,525 by 22% to get $3,856. The sum of these commonwealths and territories for use in administering their
two amounts is $4,153. This is the estimated tax on your tax laws. We may also disclose this information to other
payment. This amount corresponds to 21% of the $20,000 countries under a tax treaty, to federal and state agencies to
payment ($4,153 divided by $20,000). Enter “21” on line 2. enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism.
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal You are not required to provide the information requested
Revenue laws of the United States. You are required to on a form that is subject to the Paperwork Reduction Act
provide this information only if you want to (a) request unless the form displays a valid OMB control number. Books
additional federal income tax withholding from your or records relating to a form or its instructions must be
nonperiodic payment(s) or eligible rollover distribution(s); (b) retained as long as their contents may become material in
choose not to have federal income tax withheld from your the administration of any Internal Revenue law. Generally,
nonperiodic payment(s), when permitted; or (c) change a tax returns and return information are confidential, as
previous Form W-4R (or a previous Form W-4P that you required by section 6103.
completed with respect to your nonperiodic payments or The average time and expenses required to complete and
eligible rollover distributions). To do any of the file this form will vary depending on individual
aforementioned, you are required by sections 3405(e) and circumstances. For estimated averages, see the instructions
6109 and their regulations to provide the information for your income tax return.
requested on this form. Failure to provide this information If you have suggestions for making this form simpler, we
may result in inaccurate withholding on your payment(s). would be happy to hear from you. See the instructions for
your income tax return.

PDF file checksum: 1911973289

(Plugin #1/10.13/13.0)