Military Retired Pay and Federal

                  Tax Withholding

l   Military retired pay is subject to Federal taxes.

l     Most military retirees are not eligible to claim exempt from withholding of 
federal taxes.

l     Having little or no federal tax withheld from retired pay could result in 
additional Penalties and Interest.

l     Use Form W-4 (not Form W-4P) for federal tax withholding on military 
retirement pay.

l     For more information, please refer to IRS Publication 505, Tax Withholding 
and Estimated Tax.

      For help with your Form W-4 use the search engine on

      www.irs.gov and input the word “calculator”. Click on

      “IRS Withholding Calculator” and fill in the

               information that applies to you.

                                                                                IRS
                                                           Department of the Treasury
                                                           Internal Revenue Service
                                                                                www.irs.gov
                                                           Publication 4513 (Rev. 5-2009)
                                                           Catalog Number 47930Z

                  Internal Revenue Service