Sec. 9358.  Election not to withhold on periodic pay-
ments -- Form W-4P.  If the eligible rollover distribution
rules (sec. 9351) don't apply, a recipient of periodic pay-
ments may elect on Form W-4P 32 not to have tax with-
held from those amounts.  The election, which remains in
effect until revoked (on Form W-4P) by the recipient,
takes effect in the manner provided by Code Sec.
3402(f)(3) for withholding exemption certificates for
wages (sec. 9232 et seq.). 33

  No election may be made as to a payment to be
delivered outside the U.S. (or any U.S. possession) un-
less the payee certifies that he isn't (1) a U.S. citizen or
resident alien, or (2) an individual to whom the Code
Sec. 877 expatriation-to-avoid-tax rules apply (see
sec. 30078). 34


Footnotes:

32.  Instructions for Form W-4P (2002) p. 3.

33.  Code Sec. 3405(a)(2);
     Code Sec. 3405(a)(3);
     Code Sec. 3405(e)(10)(A);
     Conf Rept No. 97-760 (PL 97-248) p. 585.

34.  Code Sec. 3405(e)(13).