A draft of the 2026 Form W-2, including provisions from the One Big Beautiful Bill Act, was released Aug. 15 by the Internal Revenue Service.
The new box in the draft is Box 14b, marked “Treasury tipped occupation code.” The form’s instructions to employees read, “Employers use this box to report the Treasury Occupation Code for your tipped occupation.” The system of occupation codes has not yet been released by the IRS.
The previous Box 14 is Box 14a in the draft.
The draft adds new Box 12 codes to report amounts related to One Big Beautiful Bill Act provisions, ...
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