{"id":2220,"date":"2025-08-26T16:45:30","date_gmt":"2025-08-26T20:45:30","guid":{"rendered":"https:\/\/iiicareer.com\/eng\/?p=2220"},"modified":"2025-08-26T16:42:47","modified_gmt":"2025-08-26T20:42:47","slug":"irs-publishes-draft-revised-form-w-2-for-2026","status":"publish","type":"post","link":"https:\/\/iiicareer.com\/eng\/2025\/08\/26\/irs-publishes-draft-revised-form-w-2-for-2026\/","title":{"rendered":"IRS Publishes Draft Revised Form W-2 for 2026"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"530\" src=\"https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/08\/IRS-Form-W-2.png\" alt=\"\" class=\"wp-image-2210\" style=\"width:300px\" srcset=\"https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/08\/IRS-Form-W-2.png 800w, https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/08\/IRS-Form-W-2-300x199.png 300w, https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/08\/IRS-Form-W-2-768x509.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n<\/div>\n\n\n<p>The One Big Beautiful Bill Act (OBBBA) requires employers to include on the Form W-2: (a) the total amount of cash tips reported by the employee, as well as the employee\u2019s qualifying tipped occupation; and (b) the total amount of qualified overtime compensation.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>On August 7, 2025, the IRS announced that Form W-2 would remain unchanged for tax year 2025. &nbsp;However, more guidance from the IRS is expected in the coming weeks.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>For 2026 tax year, the IRS has published a draft of the 2026 W-2. &nbsp;The IRS publication emphasizes that this is an \u201cearly release draft\u201d and that additional changes may be forthcoming before it is finalized for use.&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><em>Littler:<\/em><br><em><a href=\"https:\/\/www.littler.com\/news-analysis\/asap\/irs-publishes-draft-revised-form-w-2-response-no-tax-tips-and-no-tax-overtime\" target=\"_blank\" rel=\"noreferrer noopener\">IRS Publishes Draft Revised Form W-2 in Response to No Tax on Tips and No Tax on Overtime Reporting Requirements<\/a><\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><em>IRS:<\/em><br><em><a href=\"https:\/\/www.irs.gov\/newsroom\/irs-announces-no-changes-to-individual-information-returns-or-withholding-tables-for-2025-under-the-one-big-beautiful-bill-act\" target=\"_blank\" rel=\"noreferrer noopener\">IRS Announces No Changes to Individual Information Returns or Withholding Tables for 2025 Under the One, Big, Beautiful Bill Act<\/a><\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><em><a href=\"https:\/\/www.irs.gov\/draft-tax-forms\" target=\"_blank\" rel=\"noreferrer noopener\">Draft Tax Forms<\/a><\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><em><a href=\"https:\/\/www.irs.gov\/newsroom\/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors\" target=\"_blank\" rel=\"noreferrer noopener\">One, Big, Beautiful Bill Act: Tax Deductions for Working Americans and Seniors<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The One Big Beautiful Bill Act (OBBBA) requires employers to include on the Form W-2: (a) the total amount of cash tips reported by the employee, as well as the employee\u2019s qualifying tipped occupation; and (b) the total amount of qualified overtime compensation. On August 7, 2025, the IRS announced that Form W-2 would remain [&hellip;]<\/p>\n","protected":false},"author":1003,"featured_media":2210,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"vkexunit_cta_each_option":"","footnotes":""},"categories":[16],"tags":[239,255,82,214,215,253],"class_list":["post-2220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-239","tag-draft","tag-irs","tag-obbba","tag-one-big-beautiful-bill-act","tag-overtime-compensation"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/posts\/2220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/users\/1003"}],"replies":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/comments?post=2220"}],"version-history":[{"count":2,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/posts\/2220\/revisions"}],"predecessor-version":[{"id":2222,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/posts\/2220\/revisions\/2222"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/media\/2210"}],"wp:attachment":[{"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/media?parent=2220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/categories?post=2220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/tags?post=2220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}