16 January 2025

IRS provides guidance on tax treatment of state paid family and medical leave

In Revenue Ruling 2025-4, the IRS provides guidance on the income and employment tax treatment of contributions to, and benefits paid from, certain paid family and medical leave funds created and administered by states, and related reporting requirements. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2025-0250