Corrective Distribution Taxes

A participant made ineligible deferrals in 2024.

There is no mandatory withholding on the excess deferrals using code "8". However, can the participant choose to have taxes withheld?

Thank you.

I don't have any authority readily available but a participant should be able to elect to have an amount in excess of the required withholding (here, 0%) on the distribution.   Recordkeepers that we have worked with permit the election and have required that the participant fill out a Form W-4R in order to effect the additional withholding.  Not that they are always right but...  Here's a klip of part of the form used by one of the recordkeepers we have dealt with.