Form VA-4P: Virginia Pension Withholding Online & PDF

What is Form VA-4P?

Form VA-4P is the Virginia Department of Taxation's withholding certificate for retirees and anyone else receiving pension or annuity payments. It is the pension counterpart of the VA-4 that employees give their employers: you use it to tell the pension administrator or other payer whether to withhold Virginia income tax and on what basis. The current edition is Rev. 04/26.

The form says you must file it with your payer before your payments begin. If you don't, the payer has to withhold Virginia tax as if you had claimed zero exemptions. The page has three parts: short instructions at the top, a Personal Exemption Worksheet in the middle that you keep, and a certificate below the cut line that goes to the payer. Besides the number of exemptions, the certificate lets you ask for an additional amount, ask for voluntary withholding when you elected no federal withholding, or certify that you are not subject to Virginia withholding at all.

With FileIt you answer the worksheet questions in a guided form, the subtotals and totals are worked out for you and copied to line 1, and your name and address come from the person's record in your vault. The answers are printed into Virginia Tax's own PDF, which is saved in your vault and can be sent for e-signature. FileIt doesn't send anything to your payer or to Virginia Tax. You mail or hand in the certificate yourself.

Who fills it: The person receiving the pension or annuity payments.
Given to: The pension administrator or annuity payer (the certificate below the cut line). The worksheet stays with you.
When: Before your payments begin, and again whenever your exemptions or withholding choice change.
Signatures: The recipient signs and dates the certificate.
Edition: Form VA-4P (Rev. 04/26).
Questions: Virginia Tax at (804) 367-8037, the number printed on the form.

Who needs to fill out Form VA-4P?

Retirees starting a pension from a former employer who will have Virginia income tax withheld.
People receiving annuity payments from an insurance company or other payer.
Pension recipients whose exemptions have changed after marriage, the loss of a spouse, a new dependent, turning 65 or a change in eyesight.
Retirees with other income that isn't subject to Virginia withholding who want more tax held back from each payment.
People who elected no federal withholding on their pension but still want Virginia income tax withheld.
Recipients who don't live in Virginia, or who expect no Virginia tax liability, and want no Virginia withholding.

When to use Form VA-4P

Before your first pension or annuity payment arrives, so the payer doesn't withhold at the zero-exemption rate.
After a change in the exemptions you can claim, such as marriage, a spouse's death, or you or your spouse turning 65.
When you move out of Virginia, or move in, and your withholding status changes.
When you want to start, change or stop additional or voluntary withholding.
When you make or change a "no withholding" election for federal purposes on your pension.

What you need before you start

Your Social Security number, full name and street address.
Whether your spouse is claimed on his or her own certificate, if you're married.
The number of dependents you will claim on your income tax return, not counting your spouse.
Whether you, or a spouse you claim, will be 65 or older on January 1, or is legally blind.
Any extra amount you want withheld from each payment.
If you elected no federal withholding: the amount of Virginia tax you'd like withheld anyway, if any.
Your payer's mailing address or upload instructions, so you know where to send the certificate.

What’s on Form VA-4P

The 2026 edition has 2 pages. FileIt asks for it in 4 parts, and it is signed by Employee:

Your detailsEmployee
Personal Exemption WorksheetEmployee
Certificate lines 1-4Employee
SignatureEmployee

How to fill out Form VA-4P, step by step

1 Worksheet lines 1-4: personal exemptions

Enter "1" for yourself on line 1, and "1" on line 2 if you're married and your spouse isn't claimed on his or her own certificate. Line 3 is the number of dependents you will claim on your income tax return. The instructions point out that a spouse is not a dependent. Line 4 adds lines 1 to 3.

In FileIt you tick boxes and type the number of dependents, and line 4 fills in by itself.

2 Worksheet lines 5-8: age and blindness

Line 5(a) is for you if you will be 65 or older by January 1, and line 5(b) for a spouse you claimed on line 2 who will also be 65 or older. Lines 6(a) and 6(b) work the same way for being legally blind. Line 7 adds lines 5 and 6, and line 8 is the total of lines 4 and 7. Keep this worksheet for your records.

3 Certificate: name and address

Below the cut line, enter your Social Security number, name, street address, city, state and ZIP code. The form notes that your payer needs this information to identify your withholding correctly. FileIt pre-fills the name from the person you picked.

4 Line 1: exemptions claimed

If you are subject to withholding, line 1(a) is the worksheet's line 4, line 1(b) its line 7 and line 1(c) its line 8. FileIt copies them across and leaves line 1 blank when you check line 4.

5 Lines 2 and 3: additional and voluntary withholding

Line 2 is an additional amount on top of the regular withholding, which the cover instructions suggest if you have other income not subject to Virginia withholding. Line 3 is for someone who elected "no withholding" for federal purposes but wants Virginia income tax withheld: enter the amount to withhold from each payment.

6 Line 4: not subject to Virginia withholding

Check line 4 if any one of these applies: you elected "no withholding" for federal purposes; you are not a Virginia resident; you had no income tax liability last year and expect none this year; or you expect your Virginia adjusted gross income to be under $11,950 if single or married filing separately, or $23,900 if married, the figures printed on the Rev. 04/26 form.

7 Sign, cut and send

Sign and date the certificate, cut along the dashed line, and file the bottom part with your payer. FileIt prints the date and can send the PDF for e-signature, or you can print it and sign by hand.

Common mistakes to avoid

Waiting until after the first payment to file it, so the payer withholds as if you claimed zero exemptions.
Listing your spouse as a dependent on line 3 instead of on line 2.
Claiming 5(b) or 6(b) for a spouse you didn't claim on line 2.
Filling in line 1 exemptions and checking line 4 as well.
Entering an amount on line 3 when you haven't elected no federal withholding. Use line 2 for extra withholding instead.
Claiming more exemptions than you're entitled to on your return without written permission from the Department of Taxation.
Sending the worksheet to the payer and throwing away the certificate.

After you fill it out

Sign and date the certificate, cut it from the worksheet and send it to your pension administrator or annuity payer. Ask the payer whether they want it by mail, fax or an upload on their own site.

FileIt saves the filled PDF in the person's folder in your vault, so the worksheet you used stays on file for next year.

If tax will still fall short because of other income, the form suggests estimated payments on Form 760ES, which Virginia Tax offers on its website. Check your withholding again when your family or residency situation changes.

Fill out Form VA-4P online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 25 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Virginia Department of Taxation (Virginia Tax) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form VA-4P now — it’s free

Form VA-4P: frequently asked questions

What is the difference between Form VA-4 and Form VA-4P?

VA-4 is the certificate an employee gives an employer for wages. VA-4P is the version for pension and annuity payments, given to the payer of the pension or annuity. It adds a line for voluntary withholding when you elected no federal withholding, and its "not subject" conditions are different.

Do I have to file Form VA-4P?

The form says yes: you must file it with your pension or annuity payer before payments begin. Without it, the payer withholds Virginia tax as if you claimed zero exemptions.

Can I choose no Virginia withholding on my pension?

You can check line 4 if you elected no withholding for federal purposes, aren't a Virginia resident, had no Virginia tax liability last year and expect none this year, or expect your Virginia adjusted gross income to be under the amount printed for your filing status.

Where do I send Form VA-4P?

To the payer of your pension or annuity, not to the Department of Taxation. Only the certificate below the cut line goes; you keep the worksheet.

Can I fill out Form VA-4P online?

Yes. FileIt walks you through the worksheet and certificate, does the adding up, and prints your answers into the official Virginia Tax PDF for you to download, print or send for e-signature.

What is voluntary withholding on line 3?

If you told your payer not to withhold federal income tax but still want Virginia tax taken out, line 3 is where you enter the amount to withhold from each payment.

Official sources

Blank form (PDF), published by Virginia Department of Taxation (Virginia Tax): https://www.tax.virginia.gov/sites/default/files/taxforms/withholding/any/va-4p-any.pdf
Official instructions and guidance: https://www.tax.virginia.gov/withholding-tax
Edition shown on this page: Form VA-4P (2601062 Rev. 04/26) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Virginia Department of Taxation (Virginia Tax) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.