The IRS released the 2025 Forms W-4, W-4P, and W-4R. Employees and payees may use the IRS's tax withholding estimator when completing their 2025 Form W-4 and Form W-4P.
Form W-4
The IRS released the 2025 Form W-4, Employee's Withholding Certificate, with a few minor changes. A tip was added that states employees should consider using the IRS’s tax withholding estimator to determine the most accurate withholding amount.
The amounts in the tax tables for use with the Multiple Jobs Worksheet have been updated for 2025. The Multiple Jobs Worksheet explains that for withholding to be accurate, employees should submit a new Form W-4 for all other jobs if they have not updated withholding amounts since 2019.
Withholding on Periodic Payments of Pensions and Annuities
The 2025 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, and the 2025 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, have also been released with no major changes.
For More Information
For more information, see the PAYO Compliance Update, IRS Releases 2025 Publication 15-T and Forms W-4, W-4P, and W-4R. Compliance updates are emailed to PayrollOrg members and are also available on the Compliance Updates webpage.
To learn more about federal and state laws, regulations, and information to keep your company’s payroll operations in compliance, check out Payroll Source Plus!
Rayna Alexander, Esq., is Editor of Payroll Information Resources for PayrollOrg.