IR-2025-82: IRS announces no changes to individual information returns or withholding tables for 2025 under the One Big Beautiful Bill Act

IRS Newswire

August 7, 2025

Issue Number: IR-2025-82

Inside This Issue

IRS announces no changes to individual information returns or withholding tables for 2025 under the One Big Beautiful Bill Act

IR-2025-82, Aug. 7, 2025

WASHINGTON – The Internal Revenue Service today announced that, as part of its phased implementation of the One Big Beautiful Bill Act, 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.

For more information visit, One Big Beautiful Bill Act of 2025 Provisions.

Looking ahead to TY 2026

The IRS is working on new guidance and updated forms for TY 2026. These will include changes to how tips and overtime pay are reported. The IRS will coordinate with employers, payroll providers and tax professionals to ensure a smooth transition.

More information will be shared in the coming months about how taxpayers can claim OBBBA-related tax benefits when they file their returns. The Treasury Department and the IRS are preparing additional guidance for both reporting entities and individual taxpayers.

Thank you for subscribing to the IRS Newswire, an IRS e-mail service.

If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe.

This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).

This email was sent to [email protected] by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

News Essentials

The Newsroom Topics

IRS Resources

Issue Number: IR-2025-82

Inside This Issue