As mandated by the Internal Revenue Service, payers must use Form W-4R to withhold the correct amount of federal income tax from nonperiodic payments or eligible rollover distributions from a retirement plan, annuity or individual retirement arrangement.
This How To helps an employer determine which jurisdictions' income taxes to withhold from the pay of employees who routinely perform work for the employer in more than one state.
This How To helps an employer determine which states' income tax to withhold from the pay of nonresident employees who go into their employer's state to work or who work for their employer remotely (e.g., from home).