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ARTICLE · 08 NOVEMBER 2021

Update On Pending Withholding Forms W-4P And W-4R

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Earlier this year, the IRS released draft versions of 2022 Forms W-4P and W-4R for pension and IRA withholding on payments, to be used beginning on or after January 1, 2022.

United StatesEmployment and HR
Kimberly Boberg
Kimberly Boberg
Elizabeth Thomas Dold
Elizabeth Thomas Dold
David Levine
David Levine
Louis Mazawey
Louis Mazawey
David Powell
David Powell
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Earlier this year, the IRS released draft versions of 2022 Forms W-4P and W-4R for pension and IRA withholding on payments, to be used beginning on or after January 1, 2022.  In short, the draft forms split the existing W-4P form into two – the Form W-4P to be used for periodic payments, and Form W-4R to be used for nonperiodic payments and eligible rollover distributions.  The intent is to provide for more accurate federal income tax withholding, which unfortunately adds to the complexity of the forms.  The draft Form W-4P is similar to the revised Form W-4 that was rolled out in 2020, and provides for a new default withholding rate of single with no adjustments (rather than married with three allowances).

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