IRS

The Internal Revenue Service released the 2026 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide). This publication, as a supplement to Publication 15, contains specialized and detailed employment tax information supplementing the basis information provided in Publication 15, including information for pensions and annuities. 

The Internal Revenue Service has released the 2026 tax year Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.

The Internal Revenue Service has released a draft 2026 Form 5498-QA, ABLE Account Contribution Information. This form is used when administering Achieving a Better Life Experience (ABLE) programs. ABLE accounts permit the accumulation of financial resources for the support of special needs individuals.

The Department of Labor’s Employee Benefits Security Administration (EBSA), the Internal Revenue Service (IRS), and the Pension Benefit Guaranty Corporation (PBGC) jointly released the 2025 Form 5500, Annual Return/Report of Employee Benefit Plan, the 2025 Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, and their respective instructions and schedules. 

The Internal Revenue Service has posted draft 2025 Instructions for Forms 1099-QA and 5498-QA, Distributions From ABLE Accounts and ABLE Account Contribution Information. 

The Internal Revenue Service has released a December 2025 version of Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments. Form 8915-F is used to report certain qualified disaster distributions and repayments of qualified disaster distributions, including 2021 and later disasters.

The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on December 12, 2025, for Washington severe storms, straight-line winds, flooding, landslides and mudslides, for the incident period of December 9, 2025, and continuing.

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for victims of severe storms and straight-line winds in Leech Lake Band of Ojibwe until February 2, 2026.

The Internal Revenue Service has issued the 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments. Form W-4P is used to withhold federal income tax from periodic retirement plan and IRA payments. Periodic payments are installment payments taken at regular intervals over a period of more than one year.

The Internal Revenue Service has posted new draft Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and HSA, Archer MSA, or Medicare Advantage MSA Information. These forms are used when administering health savings accounts (HSA), Archer Medical Savings Accounts (Archer MSA), and Medicare Advantage Medical Savings Accounts (MA MSA).