Chapter 25

HAWAII ADMINISTRATIVE RULES
TITLE 6
DEPARTMENT OF BUDGET AND FINANCE
EMPLOYEES’ RETIREMENT SYSTEM
CHAPTER 25
WITHHOLDING OF FEDERAL INCOME TAXES
FROM RETIREMENT ALLOWANCE PAYMENTS
§6-25-1 	Scope
§6-25-2 	Acceptable consent forms
§6-25-3 	Persons retired over one year
§6-25-4 	Other retirants
§6-25-5 	Filing deadlines
§6-25-6 	Determination of amount of withholding taxes, W-4P
§6-25-7 	Furnishing of W-2P statements and filing of such copies with
District Director of Internal Revenue
Historical Note: This chapter is based substantially on Procedural
Rules for the Implementation of Act 11, SLH 1966, relating to the
Withholding of Federal Income Taxes from Retirement Allowance
Payments. [Eff 1/3/67; R 11/9/81]
§6-25-1 	Scope. This chapter shall govern the withholding of
federal income taxes from the pension, annuity or retirement allowance
payments to all retirants who desire to have their Federal income taxes
withheld from such payments. [Eff 11/9/81] (Auth: HRS §§88-28, 88-94)
(Imp: HRS §88-94)
§6-25-2 	Acceptable consent forms. Retirants shall consent in
writing to the withholding of federal income taxes. The system may
accept the following as written consents if properly signed:
(1) 	U.S. Treasury Form W-4P, “Employee’s Withholding
Exemption Certificate”;
(2) 	Any letter from the retirant requesting the withholding of a

§6-25-2
specified monthly sum; and
(3) 	Any form as provided by the system for such purpose. [Eff
11/9/81] (Auth: HRS §§88-28, 88-94) (Imp: HRS §88-94)
§6-25-3 	Persons retired over one year. Retirants continuously
retired for more than one year immediately preceding the filing of such
consent shall indicate in the consent the amount of monthly deductions to
be made from their retirement allowance. [Eff 11/9/81] (Auth: HRS §§88-
28, 88-94) (Imp: HRS §88-94)
§6-25-4 	Other retirants. All other retirants may indicate in the
consent the amount of monthly deduction to be made from their retirement
allowance, or may, in lieu thereof, fill out Form W-4P described in
§6-25-2(12) above, indicating the number of exemptions claimed. [Eff
11/9/81] (Auth: HRS §§88-28, 88-94) (Imp: HRS §88-94)
§6-25-5 	Filing deadlines. Any change in the amount of monthly
deductions shall be filed with the system no later than the 20th of the
month in order that such change may be effected at the end of the
following month. [Eff 11/9/81] (Auth: HRS §§88-28, 88-94) (Imp: HRS
§88-94)
§6-25-6 	Determination of amount of withholding taxes, W-4P.
On all requests for withholding of federal income taxes made by filing the
Form W-4P indicating the number of exemptions, the system shall use the
rates in the prevailing applicable withholding table provided by the United
States Internal Revenue Service. [Eff 11/9/81] (Auth: HRS §§88-28, 88-
94) (Imp: HRS §88-94)
§6-25-7 	Furnishing of W-2P statements and filing of such
copies with District Director of Internal Revenue. On or before January 31
of each year, the system shall furnish to each retirant Form W-2P, a
statement of the amount of taxes withheld from the retirant’s retirement
allowance for the preceding calendar year in accordance with existing
federal income tax laws. [Eff 11/9/81] (Auth: HRS §§88-28, 88-94) (Imp:
HRS §88-94)