News

The Internal Revenue Service has issued a new Publication 15-B, Employer’s Tax Guide to Fringe Benefits, for use in 2026. 

The Internal Revenue Service has released Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments.

The Internal Revenue Service has posted Instructions for Forms 1099-SA and 5498-SA.

The Pension Benefit Guaranty Corporation has released a final rule updating the table for determining expected retirement ages for participants in pension plans undergoing distress or involuntary termination. 

The Internal Revenue Service has released updated Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information. 

The Federal Emergency Management Agency issued a Major Disaster Declaration on December 19, 2025, for disasters in Kansas and Montana. 

The Internal Revenue Service has posted the 2026 tax year version of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. 

The Internal Revenue Service released the 2026 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide).

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

Representative Richard Neal (D-MA), House Ways and Means Committee Ranking Member, has reintroduced the Automatic IRA Act.