The IRS has confirmed that for the 2025 tax year, employers and payroll providers should continue using the current forms and withholding schedules — including Forms W-2, existing variations of 1099, Form 941, and related payroll documents. The standard federal income tax withholding tables also remain unchanged. This decision aims to prevent disruptions during the upcoming filing season and give all stakeholders sufficient time to adapt to the new law.
Looking Ahead to 2026
Starting in the 2026 tax year, the IRS plans to introduce updated forms and guidance. Changes will include how tips and overtime pay are reported, along with other provisions under the new law. The IRS, working closely with Treasury, will issue additional instructions and resources in the months ahead to ensure a smooth transition and support accurate implementation of the new requirements. ARB will continue to monitor IRS announcements and provide timely updates to help you prepare for upcoming changes.
John Hadwen is a Principal at ARB. He specializes in providing individuals and businesses with comprehensive
tax compliance and consulting services related to closely-held business, manufacturing, construction & real estate, and professional services firm taxation. Prior to joining ARB, John was a Tax Principal at a large, regional CPA firm.
