Form W-4R tells a retirement plan, annuity or IRA payer how much federal income tax to withhold from a one-off payment. Nonperiodic payments, including IRA withdrawals payable on demand, default to 10%, which you can lower to zero or raise. Eligible rollover distributions from a 401(k) or similar plan default to 20%, and you can only go higher. Regular installment payments use Form W-4P instead.
Every rate and figure below is from the 2026 Form W-4R, as of October 2026.
Which payments use Form W-4R
| Payment | Default withholding | Can you go lower? |
|---|---|---|
| Nonperiodic payment from a plan, annuity or IRA, including IRA distributions payable on demand | 10% | Yes, down to 0%, except for payments sent outside the US |
| Eligible rollover distribution from a qualified plan, 457(b) governmental plan or tax-sheltered annuity | 20% | No, only higher |
| Periodic payments over more than 1 year | Not this form | Use Form W-4P |
| Payments to nonresident aliens and foreign estates | Not this form | See Pubs. 515 and 519 |
If you don't hand in Form W-4R, don't give your SSN, or the IRS tells the payer your SSN is wrong, the payer must withhold 10% and can't honor a request for less.
Payouts that aren't eligible rollover distributions
These fall under the 10% nonperiodic rules instead of the 20% rule, so you can choose less:
- hardship distributions
- required minimum distributions and other distributions required by federal law
- pension-linked emergency savings account distributions
- eligible distributions to a domestic abuse victim
- qualified disaster recovery, birth or adoption, and long-term care distributions
- emergency personal expense distributions
The 2026 marginal rate tables
The form prints three tables to help you pick a rate. Find your total income from all sources, then read the rate for every dollar above that level.
| Total income over (single or married filing separately) | Rate |
|---|---|
| $0 | 0% |
| $16,100 | 10% |
| $28,500 | 12% |
| $66,500 | 22% |
| $121,800 | 24% |
| $217,875 | 32% |
| $272,325 | 35% |
| $656,700 ($400,450 if married filing separately) | 37% |
| Total income over (married filing jointly) | Rate |
|---|---|
| $0 | 0% |
| $32,200 | 10% |
| $57,000 | 12% |
| $133,000 | 22% |
| $243,600 | 24% |
| $435,750 | 32% |
| $544,650 | 35% |
| $800,900 | 37% |
| Total income over (head of household) | Rate |
|---|---|
| $0 | 0% |
| $24,150 | 10% |
| $41,850 | 12% |
| $91,600 | 22% |
| $129,850 | 24% |
| $225,900 | 32% |
| $280,350 | 35% |
| $664,750 | 37% |
Working out your rate, the IRS way
- Find the rate for your total income without the payment.
- Find the rate for your total income with the taxable part of the payment added.
- If they're the same, enter that rate on line 2.
- If they differ, split the payment between the two brackets, multiply each part by its rate, add the results, divide by the payment and round up.
The form's first example: a single filer with $70,000 of other income and a $20,000 payment stays inside the 22% bracket both ways, so they enter 22.
The form's second example: a single filer expects $60,000 of income plus a $20,000 payment. $6,500 falls in the 12% bracket and $13,500 in the 22% bracket, giving $780 plus $2,970, or $3,750. That's 19% of the payment, so they enter 19. Both examples assume tax on all other income is already covered, as of October 2026. A simpler but heavier option is to use the rate for total income including the payment.
When zero makes sense, and when it doesn't
Entering zero on a nonperiodic payment is allowed, and the form suggests it if you've already covered the tax through other withholding or estimated payments. If you haven't, the caution is plain: too little withholding usually means tax to pay at filing time and possibly a penalty, which Form 2210 deals with. The 10% default may also be too low if the payout pushes you into a higher bracket.
Your choice carries forward
Whatever you elect, including no withholding, generally applies to future payments from the same plan or IRA until you give the payer a new Form W-4R. For payments that began before 2026, your existing election or default stays in place unless you submit a new one.
Filling in the form, line by line
- Line 1a: your name and address.
- Line 1b: your social security number. For an estate, enter the estate's employer identification number in that space.
- Line 2: the whole-number percentage you want withheld. Leave the default by not handing in the form, enter a higher rate for more, or enter -0- for none on a nonperiodic payment.
- Sign and date it, then give it to the payer, not the IRS.
There's one more zero case. If disability payments for injuries from a terrorist attack aren't taxable, the instructions say to enter -0- on line 2, with Pub. 3920 for the detail.
The verdict
Don't accept 10% on autopilot. Run the two-step check from the form before a big IRA withdrawal: if the payout crosses a bracket, the right figure is often far above the default. On a 401(k) payout that's eligible for rollover you can't go below 20%, and that floor may still be too low for your bracket, so use the same check to decide whether to ask for more.
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Frequently asked questions
What is Form W-4R used for?
It sets federal income tax withholding on nonperiodic payments and eligible rollover distributions from retirement plans, annuities and IRAs.
What is the default withholding on an IRA withdrawal?
10% of the taxable amount, unless you choose a different rate on Form W-4R line 2.
Can a 401(k) distribution be paid with no tax withheld?
Not from an eligible rollover distribution, which has a minimum of 20%; nonperiodic payments can be set to zero unless they're delivered outside the US.
What's the difference between Form W-4R and Form W-4P?
Form W-4R is for one-off payments and eligible rollover distributions; Form W-4P is for periodic payments made in installments over more than 1 year.
How long does my Form W-4R election last?
It generally applies to future payments from the same plan or IRA until you submit a new Form W-4R.
Who do I give Form W-4R to?
To the payer of the distribution, such as your plan administrator or IRA custodian, not to the IRS.
Can I use Form W-4R if I live abroad?
Generally you can't choose less than 10%, including zero, on payments delivered outside the United States and its territories; nonresident aliens don't use Form W-4R at all.
Which rate table should I use on Form W-4R?
The one for your filing status: single or married filing separately, married filing jointly or qualifying surviving spouse, or head of household.
