08/08/2025

Under the OBBBA, IRS Announces No Changes to Individual Information Returns or Withholding Tables for 2025

Discover key points for Tax Year 2025

The Internal Revenue Service (IRS) recently announced that, as part of its phased implementation of the One Big Beautiful Bill Act (OBBBA), there will be no changes to certain information returns or withholding tables for Tax Year 2025 related to the new law.

Key points for TY 2025 relating to OBBBA provisions:

• Form W-2, existing Forms 1099, and Form 941 and other payroll return forms will remain unchanged for TY 2025.
• Federal income tax withholding tables will not be updated for these provisions for TY 2025.
• Employers and payroll providers should continue using current procedures for reporting and withholding.

These decisions are intended to avoid disruptions during the tax filing season and to give the IRS, business and tax professionals enough time to implement the changes effectively.

Please click here to read the complete release from the IRS.