What is the difference between Form W-4P, W-4R and W-4V?

W-4P sets withholding on periodic pension and annuity payments; W-4R on IRA withdrawals and other nonperiodic payments and on plan payouts that could be rolled over; W-4V asks for voluntary withholding from Social Security and some other government payments (Form W-4P (2026), Form W-4R (2026), Form W-4V).

How much is withheld from an IRA withdrawal if I do nothing?

10% of the taxable amount for a nonperiodic payment, unless you file a W-4R with another rate (Form W-4R (2026)). In the example, the withdrawals cost 19.9% of federal tax, so 10% falls short.

What percentage should I withhold from Social Security?

W-4V allows 7%, 10%, 12% or 22% only (Form W-4V). Pick the lowest rate that, with your other withholding, covers your tax. In the example 7% closes a $1,859 gap.

Can I choose 0% withholding on an IRA distribution?

Yes for a nonperiodic payment delivered in the United States: enter -0- on line 2 of the W-4R. Not on a plan payout eligible for rollover, where 20% is the minimum (Form W-4R (2026)).

Is W-4R withholding better than estimated tax payments?

It can be: withholding counts as paid evenly through the year, while an estimated payment counts on the day it is made, which matters for the underpayment penalty (Form 2210 instructions). See the estimated tax calculator.

Where do I send these forms?

To the payer, not the IRS: the pension plan or insurer for a W-4P, the IRA custodian for a W-4R and the Social Security Administration for a W-4V (Form W-4P (2026), Form W-4R (2026), Form W-4V).

W-4P, W-4R and W-4V: How Much Tax Should I Withhold in Retirement?

Enter your income and what is withheld now. The tax engine works out your federal tax for the year and the gap, then gives the three ways to close it: a W-4R rate on IRA withdrawals, a W-4V rate on Social Security, or an extra amount per pension payment on a W-4P.

Already filing? See what your 1099-Rs mean on Form 1099-R explained. Paying estimates instead: the estimated tax calculator.

How much tax should I have withheld from my pension, IRA and Social Security?

Enough that what is withheld during the year covers your federal tax. Retirement income has three withholding forms: Form W-4P (2026) for pension and annuity payments (your filing status and adjustments, plus any extra amount per payment in step 4(c)); Form W-4R (2026) for IRA withdrawals and other one-off payments (10% unless you choose any whole-number rate from 0% to 100%; 20% at least on a plan payout you could roll over); and Form W-4V for Social Security (7%, 10%, 12% or 22% of each payment, and no other amount). The default rates may not fit your tax (the W-4R says so itself), because an IRA withdrawal can also make Social Security taxable. Example: a married couple, 71 and 69, with $46,000 of Social Security, a $36,000 pension ($1,800 a year withheld), $24,000 of IRA withdrawals (10% withheld) and $3,000 of interest owe $6,059 of federal tax for 2026 and have $4,200 withheld: $1,859 short. The IRA withdrawals alone add $4,776, 19.9% of them, so the 10% default covers about half. Any one of these closes the gap: 7% withheld from Social Security on a W-4V ($3,220 a year), 18% on the IRA withdrawals on a W-4R, or $155 more per monthly pension payment on a W-4P.

Withholding forms for retirement income, and the worked example computed by the tax engine (2026).
Key number	2026
W-4R: IRA and other nonperiodic payments, default (Form W-4R (2026))	10% (any rate 0–100%)
W-4R: plan payouts you could roll over (Form W-4R (2026))	20% minimum
W-4V: Social Security, rates allowed (Form W-4V)	7%, 10%, 12% or 22%
W-4P: pensions and annuities, extra per payment (Form W-4P (2026))	step 4(c)
Example: 2026 federal tax (Tax Table)	$6,059
Example: not covered by $4,200 withheld	$1,859
Example: tax the $24,000 of IRA withdrawals adds (Pub. 915)	$4,776 (19.9%)
Example: W-4V rate that closes the gap (Form W-4V)	7%
Example: W-4R rate on the IRA that closes the gap (Form W-4R (2026))	18%
Example: W-4P extra per monthly payment (Form W-4P (2026))	$155

Check the year you are filing for first; the whole 2026 return shows what you owe now: 2026 tax return calculator (free: your federal and state refund or amount owed) →

An estimate from QuantCalc’s open tax engine (federal 2.3.1, state 1.14.2) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. How the engine computes each line, with its official source: federal, state.

Run your own numbers in the calculator below.

Your withholding against your tax

Filing status Your age on Dec 31, 2026 Spouse’s age on Dec 31, 2026 State

Your income for the year

Social Security ($)Before Medicare premiums Pension or annuity, taxable ($) IRA withdrawals, taxable ($)Including RMDs; not QCDs Roth conversions ($) Wages ($) Taxable interest ($) Dividends, total ($) … of which qualified ($) Net long-term capital gains ($)

What is withheld now

From the pension, per year ($) Pension payments per year From IRA withdrawals (W-4R rate, %) From Social Security (W-4V) Other withholding and estimated payments, per year ($)W-2 box 2, 1040-ES

Your federal tax is the engine’s for the 2026 tax year (standard deduction with the extra amounts at 65, the senior deduction, Social Security taxation). Itemized deductions and credits are not asked here.

Example — enter your numbers

See your whole 2026 return with this withholding, every line and the refund or amount owed: 2026 Return Preview: every Form 1040 line, your state and your refund or amount owed →

Choosing the rate on each form

W-4R and the marginal rate tables. The 2026 W-4R prints a table of rates by total income and suggests the rate for your income with the payment (Form W-4R (2026)). The table assumes the tax on all your other income is already covered, and it cannot see Social Security: in the example, the table’s rate for the couple’s income is lower than the 19.9% the withdrawals actually cost, because each IRA dollar also makes Social Security taxable (Pub. 915). The calculator measures that directly: the tax with the withdrawals minus the tax without them. Rounded up to a whole number, the W-4R rate that covers the IRA’s own tax in the example is 20%.

W-4V. Withholding from Social Security is voluntary and limited to 7%, 10%, 12% or 22% of each payment (Form W-4V). It suits a retiree whose benefits are steady: in the example, 7% of $46,000 is $3,220 a year, enough to close the $1,859 gap.

W-4P. For a pension the form works like an employee’s W-4: filing status, other income in step 4(a) and a flat extra amount per payment in step 4(c). Without a W-4P the payer withholds as if you were single with no adjustments (Form W-4P (2026)). Spreading the example’s gap over 12 payments is $155 each.

Withholding is treated as paid evenly through the year, wherever it falls, so a large withholding from a December IRA withdrawal counts toward every quarter of the underpayment penalty test, unlike a late estimated payment (Form 2210 instructions). The figures here are for the 2026 tax year. A W-4R choice generally applies to later payments from the same plan or IRA, and a W-4V rate stays until you change or stop it, so a form you file now also sets next year’s withholding (Form W-4R (2026), Form W-4V).

Common questions

What is the difference between Form W-4P, W-4R and W-4V?: W-4P sets withholding on periodic pension and annuity payments; W-4R on IRA withdrawals and other nonperiodic payments and on plan payouts that could be rolled over; W-4V asks for voluntary withholding from Social Security and some other government payments (Form W-4P (2026), Form W-4R (2026), Form W-4V).
How much is withheld from an IRA withdrawal if I do nothing?: 10% of the taxable amount for a nonperiodic payment, unless you file a W-4R with another rate (Form W-4R (2026)). In the example, the withdrawals cost 19.9% of federal tax, so 10% falls short.
What percentage should I withhold from Social Security?: W-4V allows 7%, 10%, 12% or 22% only (Form W-4V). Pick the lowest rate that, with your other withholding, covers your tax. In the example 7% closes a $1,859 gap.
Can I choose 0% withholding on an IRA distribution?: Yes for a nonperiodic payment delivered in the United States: enter -0- on line 2 of the W-4R. Not on a plan payout eligible for rollover, where 20% is the minimum (Form W-4R (2026)).
Is W-4R withholding better than estimated tax payments?: It can be: withholding counts as paid evenly through the year, while an estimated payment counts on the day it is made, which matters for the underpayment penalty (Form 2210 instructions). See the estimated tax calculator.
Where do I send these forms?: To the payer, not the IRS: the pension plan or insurer for a W-4P, the IRA custodian for a W-4R and the Social Security Administration for a W-4V (Form W-4P (2026), Form W-4R (2026), Form W-4V).