IA W-4P — Withholding Certificate for Pension or Annuity Payments (with instructions)

# preamble

2026 IA W-4P Withholding Certificate for Pension or Annuity Payments

# Instructions

Eligibility requirements Income received from a pension, an annuity, a selfemployed retirement plan, deferred compensation, IRA distribution, or other retirement plan benefits, may be excludable from taxable income. Iowa income tax is not required to be withheld from these distributions to qualifying recipients. To take this exclusion, the income recipient must meet one of the following conditions:

• 55 years of age or older on December 31, 2025, or • Disabled, or • A surviving spouse or survivor of an individual who would have qualified for the exclusion in 2025 on the basis of age or disability, or • A surviving spouse who receives amounts from a deceased spouse's pension-regardless if the deceased spouse was 55 years of age or older or disabled-if the pension was from employment in a protection oc cupation, or as a sheriff, deputy sheriff, firefighter, or police officer To be considered disabled, you must be receiving retirement income on the basis of a documented disability or you must meet federal or state criteria for disability. Federal Civil Service annuitants who want Iowa tax withheld from federal pensions should c ontact the Office of Personnel Management at 888-767-6738 or retire@opm.gov. Withholding rates Payers have the option of withholding at a rate of 3.8%, using the withholding formula, or using the withholding tables. Low income exemption Taxpayers under 55 are exempt if: • Your total income is less than $5,000 and you are claimed as a dependent on another person's Iowa return. • You are single, your total income is $9,000 or less , and you are not claimed as a dependent on another person's Iowa return. • Your filing status is other than single, and your total income is $13,500 or less. Name: _____________________________________________________________________________________ Social Security Number (SSN): __________________________________________________________________ Address: ____________________________________________________________________________________ City: ______________________________________________ State: ____________ ZIP: __________________ Are you an Iowa resident? Yes ☐ No ☐ Iowa income tax is withheld from pension and annuity payments for Iowa residents only. I do not have any pension or annuity income subject to Iowa income tax ............................................................... ☐

Additional amount, if any, to be withheld from each benefit payment (whole dollars): ............. $ _____________ .00 I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this document, and, to the best of my knowledge and belief, it is true, correct, and complete. Signature: _______________________________________________________ Date: _____________________ Where to send the IA W-4P Return the completed form to the person who handles your pension/retirement check, or, if planning to retire, your current payroll officer. Plan administrators do not have to submit this form to the Department, but must maintain a copy of the W-4P records.