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19 December 2025

IRS extends transition relief for complying with state paid family and medical leave program reporting until 2026

The IRS, in Notice 2026-6, has extended the transition period in Revenue Ruling 2025-4 to 2026 for states administering paid family and medical leave (PFML) programs and employers participating in such programs. Revenue Ruling 2025-4 provided guidance on the federal income and employment tax treatment of taxes paid to, and benefits paid from, state PFML programs, as well as Form 1099 and W-2 reporting responsibilities (see Tax Alert 2025-0297). A Tax Alert is forthcoming.

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2025-2577

 

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