IRS Finalizes 2026 Form W-2

Jan. 12, 2026, 8:06 PM UTC

The final version of the 2026 federal wage and tax statement was released Jan. 9 by the Internal Revenue Service.

One additional change made from the two drafts of the 2026 Form W-2, Wage and Tax Statement, was made to the instructions for employees for Box 14b, reporting Treasury tipped occupation codes. It clarifies that only when code 000 is reported by itself does that mean an employee’s tips are not subject to the deduction provided in the One Big Beautiful Bill Act (Pub. L. 119-21).

The IRS released counterparts of the Form W-2 for American Samoa and Guam ...

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