IRS: No Changes to W-2s, 1099s, or Payroll Forms for 2025!

As part of its phased implementation of the One Big Beautiful Bill Act (OBBBA), the IRS announced that there will be no changes to certain information returns and withholding tables for tax year 2025. Specifically, Forms W-2, existing Forms 1099, and Forms 941 and other payroll return forms will remain unchanged for 2025. Federal income tax withholding tables won’t be updated for OBBBA provisions for 2025. The IRS said that employers and payroll providers should continue using current procedures for reporting and withholding. The tax agency said that it’s working on new guidance and updated forms for 2026, including how tips and overtime pay are reported.