Income Taxes

New and Updated

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Update to reflect a reduced rate in Oklahoma, effective January 1, 2026. 

• Type:

  Letters and Forms

  Inform Current Employees About the New Form W-4 Letter

  Updated to reflect the 2026 Form W-4.

• Type:

  Letters and Forms

  Inform New Employees About the New Form W-4 Letter

  Updated to reflect the 2026 Form W-4.

• Type:

  How To

  How to Use Form W-4 to Withhold Income Taxes From an Employee's Pay

  Updated to reflect the 2026 Form W-4.

• Type:

  Employment Law Guide

  Withholding Taxes: Federal

  Updated to reflect information regarding the One Big Beautiful Bill Act, including increases in the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount for independent contractors, effective January 1, 2026.  

• Type:

  Employment Law Guide

  Withholding Taxes: Louisiana

  Updated to reflect an increase in the short-term-service nonresident withholding exemption threshold, effective January 1, 2026.

• Type:

  50-State Charts

  Income Tax Withholding Reciprocal Agreements and Other Exemptions by State

  Updated to reflect amendments regarding nonresident exemptions in Alabama and Louisiana, effective January 1, 2026.

• Type:

  Employment Law Guide

  Withholding Taxes: Alabama

  Updated to reflect exemptions for nonresident short-term service employees and nonresident disaster response employees, effective January 1, 2026. 

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect OBBBA related nonconformity exceptions in the District of Columbia.

• Type:

  Employment Law Guide

  Withholding Taxes: Pennsylvania

  Updated to reflect information regarding the Working Pennsylvanians Tax Credit.