What is a difference between employee withholding adjusted by means of Form W-4 and pension withholding adjusted by means of Form W-4P? *

The tables for income tax withholding are different for wages than they are for pensions.

The recipient of a pension may choose not to have any tax withheld, regardless of how much tax they owed last year or expect to owe this year.

The recipient of a pension may only revise Form W-4P once per year.

The penalties associated with inaccurate use of Form W-4 are greater than the penalties associated with inaccurate use of Form W-4P.

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