IRS Releases 2026 Form W-4R

The Internal Revenue Service has released the 2026 tax year Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. Form W-4R is to be used for nonperiodic and rollover distributions. Nonperiodic distributions are subject to a 10 percent withholding rate unless a different rate is elected. Eligible rollover distributions are subject to a mandatory 20 percent withholding rate on the taxable amount of the distribution unless a higher rate is elected.