Electronic Substitute to Form W-4P

Electronic systems set up as a substitute to paper 2022 or later Forms W-4P must exactly replicate the text and instructions from the face of the paper Form W-4P beginning with Step 1(c) through Step 4(c) (inclusive) and the “No withholding” section below Step 4(c). No pop-ups or hoverboxes within those steps are permitted, and if the electronic system has toggles for those steps that limit the amount of text that is viewable, the toggles must be off as the default. If the electronic system places steps on different pages, users must be required to go to each page before they may electronically sign the form. References to pages 2, 3, and 4, when not applicable to the substitute form, should be replaced by appropriate references. For example, an electronic substitute form that links directly to the deductions worksheet shouldn’t reference “page 4” but should provide a link to the deductions worksheet. The electronic system must also include a hyperlink to Form W-4P on IRS.gov or include the instructions and worksheet in their entirety in the electronic system interface itself (inclusion of only some of this information requires a link to the form). Finally, the electronic system must provide a checkbox immediately below or after Step 4(c) to allow users to elect no withholding from their payments.

Requiring an SSN and other personal information already stored in payer’s electronic system.

If you electronically store payee personal information, including name, address, and SSN, and accept withholding elections through an account specifically tied to the payee, you need not require the payee to submit this personal information again when completing an electronic substitute, as long as the account where the election is being made is directly or indirectly linked to the electronically stored personal information.

Telephonic submissions of Form W-4P.

Payers may provide for telephonic submissions of Form W-4P. You must use a script that includes all portions of the first page of the paper Form W-4P from Steps 1(c)–4(c), including the step titles and text between Steps 1 and 2, with the following exceptions.

On Step 2, the script can stop right before “See page 2 for examples on how to complete Step 2” if, when asked, the payee indicates the step doesn’t apply.

On Step 3, the script can stop right before “If your total income will be $200,000 or less...” if, when asked, the payee indicates the step doesn’t apply.

Where the language on the first page of Form W-4P refers payees to later pages of the form, such as for more information on how to elect to have no federal income tax withheld, the telephonic script should refer the payee to IRS.gov/FormW4P in addition to the referenced page numbers.