72t Tax withholdings

As long as the amount distributed from the IRA is the same for 5 years, is it acceptable to change the tax withholdings annually? For example, one year withholding 22% federal tax and the next year withholding 15% federal tax.



What matters is the gross amount shown on box 1 of the Form 1099-R.  The amount of that that is allocated to tax withholding (box 4) doesn’t matter.  Changing the amount of tax withholding is not a modification as long as the gross amount of the distribution remains the same.  Just make sure that you are specifying to the custodian an unchanging gross amount to distribute (which is the normal way to request any distribution) and let them split that between cash to you and tax withholding by whatever percentage you choose.

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