Form 1099-R box guide
Box 4: Federal income tax withheld
Federal tax the payer already remitted for you.
What this box tells you
Federal tax the payer already remitted for you.
How to use it
Claim it as withholding on the payments section of Form 1040.
Where Box 4 flows on your return
Box 4 flows to Form 1040 Line 25b, combined with your other federal withholding (W-2 Box 2, other 1099s) into the Line 25d total, which reduces your balance due or increases your refund — it is not part of Line 4/5 income reporting.
How Box 4 works
Withholding defaults differ by distribution type. IRA distributions default to 10% federal withholding unless you elect a different whole-number percentage on Form W-4R (or elect out entirely, where permitted). Eligible rollover distributions from an employer plan paid directly to you — not through a direct rollover — face mandatory 20% withholding that you cannot elect below, though you can elect more.
A direct trustee-to-trustee rollover (commonly reported with code G) avoids this withholding altogether, since no money passes through your hands. If a plan withholds 20% on a distribution you intend to fully roll over within 60 days, you need to make up that withheld amount from other funds to complete a full rollover and avoid tax on the shortfall.
Worked example
Tom takes a $10,000 lump-sum 401(k) distribution paid directly to him (not a direct rollover). The plan withholds the mandatory 20%, or $2,000, shown in Box 4. Box 1 shows $10,000. On his 1040, the $2,000 counts as federal withholding on Line 25b, credited against his total tax liability regardless of what the final taxable amount turns out to be.
Put the boxes together
The taxable result depends on more than one field. Use the calculator to combine gross distribution, taxable amount, withholding, contributions, rollover, QCD, age, and distribution code.
Open the 1099-R calculatorFrequently asked questions
Is Box 4 withholding the same as the tax I actually owe?
No — it is a prepayment credited against your total tax liability on Line 25b/25d, similar to W-2 withholding. Your actual tax on the distribution depends on the taxable amount, your other income, and any additional tax.
Can I choose not to have federal tax withheld from an IRA distribution?
Generally yes, for IRA distributions you can elect out of the default 10% withholding using Form W-4R, unless the distribution is an eligible rollover from certain employer plans, which is subject to mandatory 20% withholding.
Does a direct rollover have any withholding in Box 4?
No. A qualifying direct rollover (trustee-to-trustee transfer) is not subject to mandatory withholding, so Box 4 is typically zero on a 1099-R coded G.
Sources
Related Calculators
1099-R Tax Calculator
Retirement distribution tax, rollover and QCD exclusions, withholding, and possible 10% additional tax
1099-R Distribution Codes
Box 7a distribution code list with the usual income-tax, rollover, Roth, beneficiary, QCD, and penalty treatment
Early Withdrawal Penalty
10% pre-59½ + income tax, first-home exception, SEPP 72(t)