IRS Releases Draft of 2026 Publication 15-A

The first draft of the supplemental federal tax guide for employers in 2026 was released Nov. 24 by the Internal Revenue Service.

The draft of the 2026 Publication 15-A, Employer’s Supplemental Tax Guide, includes a new section on employer contributions to Trump accounts, as introduced by the One Big Beautiful Bill Act. The act allows the accounts to be established for children who have not reached age 18 at the end of the year in which the account is established.

“Beginning July 4, 2026, employers may contribute up to $2,500 a year, which will be indexed for inflation after ...