For individuals receiving payments from a defined benefit retirement plan (e.g., the University’s Defined Benefit (DB) Plan or Hybrid Plan), your payments may be subject to tax withholding depending on where you live, if you elect to have tax withheld and the tax forms on file. Tax withholding for retirees is handled differently than for active employees.
Tax Withholding for Pension Payments
Retirement payments from the University are reported each year on Form 1099-R. Pension tax withholding is different from employee paychecks. In many cases, withholding is optional and requires you to make an election.
As a retiree, you are responsible for keeping your state of residence up to date, submitting any required tax forms and paying state taxes owed (if withholding is not required or elected). The University withholds and reports taxes based on the information you provide, but it cannot determine your full personal tax liability.
Withholding by State of Residence
Withholding by State of Residence
Missouri tax withholding is based on how you complete Form MO W-4P. You may choose no state withholding or a specific amount to be withheld.
Missouri taxes and gross pension amounts paid are reported on the Form 1099-R issued to you by the University. See Tax Documents and Related Notices for more information on the form.
Illinois does not tax qualified retirement income. The University will default to Missouri withholding and Form 1099-R reporting unless it has a form on file. Submitting the Statement of Tax Responsibility confirms you do not reside in Missouri.
If a Statement of Tax Responsibility is on file with the University, no state tax will be withheld and no taxes or wages are reported on Form 1099-R.
Kansas does not have a pension-specific withholding form, but does tax qualified retirement income when that income is subject to federal income tax.
If you wish to claim allowances or request additional withholding, you may use Kansas Form K-4. Otherwise, withholding will default to single with zero allowances. Similarly, if you elect no federal withholding, Kansas withholding will also stop.
The University will default to Missouri withholding and Form 1099-R reporting unless it has a form on file. Submitting the Statement of Tax Responsibility confirms you do not reside in Missouri.
If a Statement of Tax Responsibility is on file with the University, no state tax will be withheld and no taxes or wages are reported on Form 1099-R.
Request a Copy of Your Form 1099-R
Request a Copy of Your Form 1099-R
Form 1099-R is issued annually and reports total pension payments and any taxes withheld. Some past Form 1099-R are available in myHR under the “My Payroll” tile to view and print.
For tax records not displayed in myHR, reach out to the payroll team in University Shared Services to receive a copy.
Tax Forms
Tax Forms