Reminders

IRS Tax Withholding Estimator. Employees and payees may use the IRS Tax Withholding Estimator, available at IRS.gov/W4App , when completing their Form W-4 or their Form W-4P.

Form W-4P and Form W-4R. Form W-4P was redesigned for 2022. Form W-4P is now used only to make withholding elections for periodic pension or annuity payments. Previously, Form W-4P was also used to make withholding elections for nonperiodic payments and eligible rollover distributions. Withholding elections for nonperiodic payments and eligible rollover distributions are now made on Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. Section 1 of this publication includes Worksheet 1B for payers to figure withholding on periodic payments of pensions and annuities based on a 2022 or later Form W-4P or a 2021 and earlier Form W-4P. Worksheet 1B is used with the STANDARD Withholding Rate Schedules in the 2026 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic Payments of Pensions and Annuities that are included in section 1 . If a payer is figuring withholding on periodic payments based on a 2021 or earlier Form W-4P, the payer may also figure withholding using the methods described in section 3 and section 5 . For more information about Form W-4P, see Form W-4P , later. Also, see How To Treat 2021 and Earlier Forms W-4P as if They Were 2022 or Later Forms W-4P , later, for an optional computational bridge.For more information about Form W-4R, see section 8 of Pub. 15-A, Employer’s Supplemental Tax Guide.

Computational bridge for Form W-4. Employers may use an optional computational bridge to treat 2019 and earlier Forms W-4 as if they were 2020 or later Forms W-4 for purposes of figuring federal income tax withholding. See How To Treat 2019 and Earlier Forms W-4 as if They Were 2020 or Later Forms W-4 , later, for more information.

Electronic submission of Forms W-4 and W-4P. You may set up a system to electronically receive Form W-4 or Form W-4P from an employee or payee.For each form that you establish an electronic submission system for, you must meet each of the following five requirements.

The electronic system must ensure that the information received by you is the information sent by the employee or payee. The system must document all occasions of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form.

The electronic system must provide exactly the same information as the paper form.

The electronic submission must be signed with an e-signature by the employee or payee whose name is on the form. The e-signature must be the final entry in the submission.

Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of your knowledge, the electronic form was submitted by the named employee or payee. The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. For Form W-4, the signature must be under penalty of perjury and must contain the same language that appears on the paper version of the form. The electronic system must inform the employee that they must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4.

You must also meet all recordkeeping requirements that apply to the paper forms.

See Substitute Submissions of Form W-4 , later, for additional requirements specific to Form W-4; and Substitute Submissions of Form W-4P , later, for additional requirements for a 2022 or later Form W-4P.For more information on electronic submissions, see Regulations section 31.3402(f)(5)-1(c) (for Form W-4) and Announcement 99-6 (for Form W-4P). You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at IRS.gov/pub/irs-irbs/irb99-04.pdf .