Caution:

This computational bridge applies only to Forms W-4P (including default elections) that were in effect on or before December 31, 2021, and that continue in effect because a payee didn’t submit a 2022 or later Form W-4P. If a payee chooses to submit a new Form W-4P, it doesn’t change the general requirement that the payee must use the current year’s revision of Form W-4P. Upon putting in effect a new Form W-4P from a payee, you must stop using this computational bridge for the applicable year of the new Form W-4P. If a payer was unable to put the 2022 Form W-4P in place during 2022, the computational bridge can also be applied to 2021 Forms W-4P submitted in 2022.