Payers have the option to use either the 2021 Form W-4P or the 2022 Forms W-4P and/or W-4R for 2022

Based on comments received on the public drafts of the 2022 Form W-4P and the 2022 Form W-4R regarding the time required by payers to implement the new forms, the IRS has postponed the requirement to begin using the redesigned Form W-4P and the new Form W-4R until January 1, 2023. Payers should update their system programming for the new 2022 Forms W-4P and W-4R and are encouraged to begin using them in 2022 as soon as programming is in place. The withholding tables for both the 2021 Form W-4P and the 2022 Form W-4P are provided in the 2022 Pub. 15-T. The 2021 Form W-4P will no longer be available for use after December 31, 2022. Payees should use the form that is provided by their payers.