September 26, 2025

IRS Drafts 2026 Form W-4 with New Deduction Options

The IRS has released a draft 2026 Form W-4 to reflect tax changes in the One Big Beautiful Bill Act (OBBBA). Key updates:

  • New deductions: Employees can claim deductions for qualified tips, overtime pay, and certain 2025 car-loan interest, plus an enhanced senior deduction.
  • Act early if needed: Anyone who wants these deductions reflected in 2025 withholding must submit a new 2025 Form W-4 to their employer.
  • Estimator not updated: The IRS Tax Withholding Estimator does not yet include these new deductions.

The draft is not final; rules and dollar limits may change.

Next step: Follow the IRS for the official form and updated guidance: irs.gov.

By Megan Butz
General Counsel, HR Compliance, Checkwriters
Megan joined Checkwriters in 2020 and is responsible for reviewing, revising, and implementing internal policies of the company, advising on human resource, employment, and labor matters, and monitoring and publishing state and federal legal updates to the Checkwriters News and Compliance Center for distribution to thousands of clients around the country. Before joining Checkwriters, Megan served as a judicial law clerk for the justices of the Massachusetts Probate and Family Court performing legal research and writing, followed by private practice in Cape Cod.

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