United States: IRS Publication 15 (2026) Employer Withholding and Reporting Guidance

The Internal Revenue Service has published the 2026 Publication 15 (Employer’s Tax Guide) containing updated federal income tax withholding rules, Social Security and Medicare tax procedures, increased information reporting thresholds (including a $2 000 threshold for certain Form W‑2 and Form 1099 reporting), and related payroll tax guidance for the 2026 tax year, impacting how employers withhold and report payroll taxes.

Effective Date

• Tax year beginning 1 Jan 2026.

Published

• IRS official Publication 15 on IRS.gov.

Payroll action

• Update payroll tax tables and withholding logic to align with the 2026 Publication 15 guidance, including applying the new reporting thresholds for tax and information returns.

IRs.Gov