Iowa Withholding Certificate for Pension or Annuity

Withholding Certificate for Pension or Annuity
IA W-4P (44020)
2025 IA W-4P
Withholding Certificate for Pension or Annuity Payments
revenue.iowa.gov
Instructions
Eligibility requirements
Withholding rates
Income received from a pension, an annuity, a self- Payers have the option of withholding at a rate of
employed retirement plan, deferred compensation, IRA 3.8%, using the withholding formula, or using the
distribution, or other retirement plan benefits, may be withholding tables.
excludable from taxable income. Iowa income tax is not
required to be withheld from these distributions to Low income exemption
qualifying recipients.To be eligible for the exclusion, you Taxpayers under 55 are exempt if:
must be 55 years of age or older or disabled. If you are a • Your total income is less than $5,000 and you are
surviving spouse or survivor of an individual who would
claimed as a dependent on another person’s Iowa
have qualified for the exclusion, you may also be eligible.
return.
To be considered disabled you must be receiving • You are single and your total income is $9,000 or
retirement income on the basis of a documented
less and you are not claimed as a dependent on
disability or you must meet federal or state criteria for
another person’s Iowa return.
disability. Federal Civil Service annuitants who want Iowa • Your filing status is other than single and your total
tax withheld from federal pensions should contact the
income is $13,500 or less.
Office of Personnel Management at 888-767-6738 or
[email protected].
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.

44-020 (10/3/2024)