Draft instructions for 2026 Forms W-2, released Jan. 16 by the Internal Revenue Service, clarify the use of multiple Treasury Tipped Occupation Codes in the new Box 14b and reporting of contributions to state paid family leave programs.
When more than two of the codes apply to an employee, “include the Treasury Tipped Occupation Code for any two of the three or more occupations in which tips were received,” the IRS said in the draft 2026 General Instructions for Forms W-2 and W-3.
The draft instructions also include new Box 12 codes TA for Trump account contributions, TP for ...
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