While we seek to obtain information about state tax laws from sources we believe to be reliable, we cannot guarantee the accuracy or timeliness of this information due to changes in state tax laws and interpretations. We recommend you contact a tax professional if you have any questions regarding your state’s tax withholding laws.
| If you are a resident of this state: | Your withholding options are: |
| IA, KS, MA, ME, NE, VT | If you elect to have Federal Income Tax withheld, we are required to withhold State Income Tax in most situations - see state specific details below. If you do not elect to have federal income tax withheld, you may optionally elect to have State Income Tax withheld. |
| AR, CA, DE, NC, OR | If you elect to have Federal Income Tax withheld, we are required to withhold State Income Tax unless you specifically elect not to have State Income Tax withheld. |
| AL, AZ, CO, DC, GA, ID, IL, IN, KY, LA, MD, MO, MS, MT, ND, NJ, NM, NY, OH, PA, RI, SC, UT, VA, WI, WV | State Income Tax withholding is voluntary regardless of whether or not you elect to have Federal Income Tax withheld. We will withhold State Income Tax only if you instruct us do so. |
| AA, AE, AK, AP, AS, FL, FM, GU, HI, MH, MP, NH, NV, PR, SD, TN, TX, VI, WA, WY | State Income Tax withholding is not available. |
| CT, MI, MN, OK | State tax withholding is required at the minimum rate unless a valid state specific form W4P requesting a lower rate is submitted and accepted by us. |
For states that allow income tax withholding, you have the option to provide a percentage amount equal to or greater than your state’s minimum withholding.
| If you are a resident of this state: | Your minimum tax rate is: |
| AL | No minimum tax rate. You may provide any percentage. |
| AR | At least 3% of the gross distribution amount. |
| AZ | No minimum tax rate. You may provide any percentage. |
| CA | At least 1% of the gross distribution amount. |
| CO | No minimum tax rate. You may provide any percentage. |
| CT | At least 6.99% of the gross distribution amount. If you are eligible to elect to not withhold state taxes and wish to do so in this case, please complete and send us the IRA Distribution form and the applicable state specific withholding form (W-4P) instead of using this web page. |
| DC | At least 10.75% of the gross distribution amount. |
| DE | At least 5% of the gross distribution amount. |
| GA | No minimum tax rate. You may provide any percentage. |
| IA | At least 5% of the gross distribution amount, unless you will be 55 years of age or older at the end of the year in which the distribution is made, have a qualified disability or are a qualifying surviving spouse. If you are eligible to elect to not withhold state taxes and wish to do so in this case, please complete and send us the IRA Distribution form instead of using this webpage. |
| ID | No minimum tax rate. You may provide any percentage. |
| IL | No minimum tax rate. You may provide any percentage. |
| IN | No minimum tax rate. You may provide any percentage. |
| KS | At least 5% of the gross distribution amount. |
| KY | No minimum tax rate. You may provide any percentage. |
| LA | No minimum tax rate. You may provide any percentage. |
| MA | At least 5% of the gross distribution amount. |
| MD | No minimum tax rate. You may provide any percentage. |
| ME | At least 5% of the gross distribution amount. |
| MI | At least 4.25% of the gross distribution amount. If you are eligible to elect to not withhold state taxes and wish to do so in this case, please complete and send us the IRA Distribution form and the applicable state specific withholding form (W-4P) instead of using this web page. |
| MN | At least 6.25% of the gross distribution amount. If you are eligible to elect to not withhold state taxes and wish to do so in this case, please complete and send us the IRA Distribution form and the applicable state specific withholding form (W-4P) instead of using this web page. |
| MO | No minimum tax rate. You may provide any percentage. |
| MS | At least 5% of the gross distribution amount. |
| MT | No minimum tax rate. You may provide any percentage. |
| NC | At least 4% of the gross distribution amount. |
| ND | No minimum tax rate. You may provide any percentage. |
| NE | At least 5% of the gross distribution amount. |
| NJ | No minimum tax rate. You may provide any percentage. |
| NM | No minimum tax rate. You may provide any percentage. |
| NY | No minimum tax rate. You may provide any percentage. |
| OH | No minimum tax rate. You may provide any percentage. |
| OK | At least 4.75% of the gross distribution amount. |
| OR | At least 8% of the gross distribution amount. |
| PA | No minimum tax rate. You may provide any percentage. |
| RI | No minimum tax rate. You may provide any percentage. |
| SC | No minimum tax rate. You may provide any percentage. |
| UT | No minimum tax rate. You may provide any percentage. |
| VA | No minimum tax rate. You may provide any percentage. |
| VT | At least 3% of the gross distribution amount. |
| WI | No minimum tax rate. You may provide any percentage. |
| WV | No minimum tax rate. You may provide any percentage. |