Dec 23, 2025 1 min read

United States: IRS Early Release Draft Publication 15 (2026) Issued

IRS has posted an early release draft of Publication 15 (Circular E) for use in 2026. The draft cover explicitly warns it is not for filing and may change before final release.

Effective Date

Published

Impact

  • May affect employer payroll tax administration guidance and compliance processes once finalized.

Payroll action

IRS.GOV

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