IRS

The Internal Revenue Service released the 2026 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide).

The Internal Revenue Service has released the 2026 tax year Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. 

The Internal Revenue Service has released a December 2025 version of Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments.

The Federal Emergency Management Agency issued a Major Disaster Declaration on December 12, 2025, for Washington severe storms.

The IRS has released 2025 Form 8606, Nondeductible IRAs. 

The IRS has issued Revenue Ruling 2026-1, containing the covered compensation tables for the 2026 plan year. 

The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms and straight-line winds in Leech Lake Band of Ojibwe until February 2, 2026.

The Internal Revenue Service has issued the 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments. 

The Internal Revenue Service has posted new draft instructions for Forms 1099-SA and 5498-SA. 

The Internal Revenue Service has issued Notice 2026-05 which provides guidance on changes relating to health savings accounts enacted under the One, Big, Beautiful Bill Act.