IRS Posts Draft 2027 Publication 15-A

The Internal Revenue Service has released a draft 2027 tax year Publication 15-A, Employer's Supplemental Tax Guide (Supplement to Publication 15, Employer’s Tax Guide). This publication contains specialized and detailed employment tax information augmenting the basis information provided in Publication 15, including information for pensions and annuities. The “What's New” section of the publication notes that while the previous publication discussed employer contributions to Trump accounts, this topic has been moved to Publication 15-B, Employer's Tax Guide to Fringe Benefits.