{"id":2439,"date":"2025-12-31T10:20:42","date_gmt":"2025-12-31T15:20:42","guid":{"rendered":"https:\/\/iiicareer.com\/eng\/?p=2439"},"modified":"2025-12-31T10:17:31","modified_gmt":"2025-12-31T15:17:31","slug":"irs-extends-transition-period-for-pfml","status":"publish","type":"post","link":"https:\/\/iiicareer.com\/eng\/2025\/12\/31\/irs-extends-transition-period-for-pfml\/","title":{"rendered":"IRS Extends Transition Period for PFML"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/01\/IRS-Resized-01.png\" alt=\"\" class=\"wp-image-1801\" style=\"width:300px\" srcset=\"https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/01\/IRS-Resized-01.png 800w, https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/01\/IRS-Resized-01-300x200.png 300w, https:\/\/iiicareer.com\/eng\/wp-content\/uploads\/2025\/01\/IRS-Resized-01-768x512.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n<\/div>\n\n\n<p>The Internal Revenue Service (IRS) has announced that it extended the grace period for states and employers to report tax information about benefits paid through a state\u2019s paid family and medical leave program. For 2026, states and employers will not have to comply with tax and income reporting obligations related to those benefits.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>The grace period does not apply to employer \u201cpick-up\u201d contributions, when an employer voluntarily pays an employee\u2019s required PFML contribution. Those amounts still must be considered wages and reported on Form W-2.\u00a0<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>California, Colorado, Connecticut, Delaware, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Washington, and Washington, DC, have mandatory paid family and medical leave programs. In some states, the benefit payments have not started yet.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><em>Ogletree Deakins:<\/em><br><em><a href=\"https:\/\/ogletree.com\/insights-resources\/blog-posts\/irs-delays-enforcement-of-pfml-tax-rules\/\" target=\"_blank\" rel=\"noopener\" title=\"\">IRS Delays Enforcement of PFML Tax Rules<\/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\/pub\/irs-drop\/n-26-06.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">Extension of Transition Period to Calendar Year 2026 for Certain Requirements in Revenue Ruling 2025-4<\/a><\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Service (IRS) has announced that it extended the grace period for states and employers to report tax information about benefits paid through a state\u2019s paid family and medical leave program. For 2026, states and employers will not have to comply with tax and income reporting obligations related to those benefits. The grace [&hellip;]<\/p>\n","protected":false},"author":1003,"featured_media":1801,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"vkexunit_cta_each_option":"","footnotes":""},"categories":[16],"tags":[330,82,115],"class_list":["post-2439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-grace-period","tag-irs","tag-pfml"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/posts\/2439","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=2439"}],"version-history":[{"count":4,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/posts\/2439\/revisions"}],"predecessor-version":[{"id":2443,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/posts\/2439\/revisions\/2443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/media\/1801"}],"wp:attachment":[{"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/media?parent=2439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/categories?post=2439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iiicareer.com\/eng\/wp-json\/wp\/v2\/tags?post=2439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}