Income tax is normally withheld from the taxable part of a pension or annuity. At the taxpayer's request, the payer of the pension or annuity can adjust the withholding amount or stop the withholding completely. Generally, Form W-4P, Withholding Certificate for Pension and Annuity Payments, is used to request a change in withholding on a pension.

The taxpayer should complete the form and send it to the payer of the pension. The taxpayer can request withholding from their social security benefits by completing Form W-4V, Voluntary Withholding Request, and filing it with the Social Security Administration.