The IRS has officially released the final 2026 Form W-4, Employee’s Withholding Certificate, which has expanded from four pages to five as a result of changes enacted under the One Big Beautiful Bill Act (OBBBA). The updated form and accompanying instructions align federal income tax withholding with the new deductions and credits introduced by the Act. These changes significantly reshape Form W-4, making it essential for employers and payroll professionals to understand how withholding is calculated and applied.
The finalized form expands the Deductions Worksheet, clarifies exemption procedures, and adjusts credit values to reflect updates to the Child Tax Credit. The 2026 Form W-4 also incorporates additional tax law changes, including deductions for tips, overtime compensation, and passenger vehicle loan interest, as well as substantially increased state and local tax (SALT) deduction caps. Employers must begin using the updated 2026 Form W-4 and follow the procedures outlined in IRS Publication 15-T to ensure accurate payroll withholding for the 2026 tax year
Areas Covered:
- Explanation of all 2026 Form W-4 updates and how they affect employer withholding.
- A complete walkthrough of the 2026 Form W-4, highlighting the new layout and key changes from prior years
- Updated rules for calculating federal income tax withholding under 2026 guidelines.
- Step-by-step examples for multiple jobs, dependents, credits, deductions, and adjustments.
- Employer responsibilities for collecting, verifying, processing, and retaining W-4 forms
- Guidance on handling special situations, including nonresident aliens, exempt employees, and incorrect or incomplete forms
- Understanding how the 2026 Child Tax Credit works.
- Best practices for managing W-4 compliance in both manual and automated payroll systems
- Common mistakes employers make and how to avoid them in 2026.
Why You Should Attend
- Ensure full compliance with IRS changes before the 2026 tax year begins
- Prevent costly payroll errors caused by misunderstanding new W-4 requirements
- Learn how to accurately apply updated withholding calculations for all employee situations
- Save time and reduce administrative stress by understanding the new rules in advance
- Improve your organization’s payroll accuracy, efficiency, and audit readiness
- Get expert answers to your compliance questions during the live session
Credits and Other information:
- Recommended CPE credit – 2.0
- Recommended field of study – Taxes
- Session Prerequisites and preparation: None
- Session learning level: Basic
- Location: Virtual/Online
- Delivery method: Group Internet Based
- NASBA Sponsor: 146439
- IRS Course ID: PJGWS
- Attendance Requirement: Yes
- Session Duration: 100 Minutes
- Case Studies and Live Q&A session with speaker
- PowerPoint presentation for reference
Who Will Benefit:
- Certified Public Accountants (CPAs)
- Enrolled Agents (EAs)
- Tax Professionals
- Payroll Executives/ Managers/ Administrators/ Professionals/ Practitioners/ Entry Level Personnel
- Human Resources Executives/ Managers/Administrators
- Accounting Personnel
- Business Owners/ Executive Officers/ Operations and Departmental Managers
- Lawmakers
- Attorneys/ Legal Professionals
- Any individual or entity that must deal with the complexities and requirements of Payroll compliance issues for Year-End closing and preparing for the upcoming year.
Coder Archives is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Speaker Profile:
Vicki M. Lambert, CPP, is President and Academic Director of The Payroll Advisor™, a firm specializing in payroll education and training. The company’s website www.thepayrolladvisor.com offers a payroll news service which keeps payroll professionals up-to-date on the latest rules and regulations.
With over 35 years of hands-on experience in all facets of payroll functions as well as over 20 years as a trainer and author, Ms. Lambert has become the most sought-after and respected voice in the practice and management of payroll issues. She has conducted open market training seminars on payroll issues across the United States that have been attended by executives and professionals from some of the most prestigious firms in business today.
A pioneer in electronic and online education, Ms. Lambert produces and presents payroll related audio seminars, webinars and webcasts for clients, APA chapters and business groups throughout the country. Ms. Lambert is an adjunct faculty member at Brandman University in Southern California and is the creator of and instructor for their Practical Payroll Online program, which is approved for recertification hours by the APA. She is also the instructor for the American Payroll Association’s “PayTrain” online program also offered by Brandman University.
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