IRS Finalizes 2026 General Instructions for Forms W-2, W-3

Final instructions for 2026 Forms W-2 and W-3 were released Jan. 30 by the Internal Revenue Service.

The 2026 General Instructions for Forms W-2 and W-3 shorten the information provided on Trump accounts compared to the draft released Jan. 16, but continue to refer to Publication 15-A, Employer’s Supplemental Tax Guide, for more information. The instructions also say that tips and overtime pay are “generally subject to federal income tax withholding and both the employer share and employee share of social security tax and Medicare tax” despite the deductions provided in the One Big Beautiful Bill Act (Pub. L. 119-21). ...