Notice 2026-06: Extension of Transition Period to Calendar Year 2026 for Certain Requirements in Revenue Ruling 2025-4

Notice 2026-6 extends the transition period provided in Revenue Ruling 2025-4 for an additional year to calendar year 2026 for States administering paid family and medical leave (PFML) programs and employers participating in such programs. The Notice provides States and employers additional time to make the necessary changes to their systems to comply with the tax and information reporting responsibilities set forth in Revenue Ruling 2025-4.

Notice 2026-06 will be in IRB: 2026-2, dated: January 5, 2026.

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