Your Individual Account Program (IAP) benefits are subject to Oregon state income tax withholding. If you are a non-resident of Oregon and do not want to have income tax withheld, you must elect out of Oregon withholding using the appropriate tax withholding form. If you are receiving a one-time lump sum or 5 year installments, use the W-4R. If you are receiving installments of 10 years or longer, use the W-4P.