Final versions of the 2026 federal withholding certificate and its counterpart for periodic pensions and annuities were released Dec. 11 by the Internal Revenue Service.
The 2026 Form W-4, Employee’s Withholding Certificate, preserves the changes made in its draft for the One Big Beautiful Bill Act (Pub. L. 119-21), including an expanded deductions worksheet starting with the deductions for tips and overtime pay introduced by the act. While the 2026 Form W-4 divides Step 3 for dependent and other tax credits into Step 3(a) and Step 3(b), the 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity ...
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