![]() ![]() 15-A, Employer's Supplemental Tax Guide.Ĭomputational bridge for Form W-4. 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. For more information about Form W-4P, see Form W-4P, later. 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. Worksheet 1B is used with the STANDARD Withholding Rate Schedules in the 2024 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic Payments of Pensions and Annuities that are included in section 1. ![]() ![]() 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. Payers should have updated their system programming for these forms in 2022. Although the redesigned Form W-4P and new Form W-4R were available for use in 2022, the IRS postponed the requirement to begin using the new forms until January 1, 2023. 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. Previously, Form W-4P was also used to make withholding elections for nonperiodic payments and eligible rollover distributions. Form W-4P is now used only to make withholding elections for periodic pension or annuity payments. ![]()
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