WriteComm & Bakari Group LLC.

# # # # 1. Fact (The Conjecture): The 2026 Compliance Reality
**5 Critical Shift Points:**
- New W-4 and W-2 forms with Box 12 code TT for tracking qualified overtime (FLSA premium portion, up to $12,500 deduction single/$25,000 MFJ, phasing out at higher incomes).[1][2][4][8]
- Tip income deduction up to $25,000 for IRS-designated occupations (above-the-line, voluntary tips only), requiring updated payroll reporting.[1][2][4]
- IRS Publication 15-T updated withholding tables mandatory from January 2026 under OBBBA, ending 2025 transition relief; non-compliance risks penalties.[2][4]
- State paid family/medical leave expansions (e.g., Minnesota 0.88% combined employer/employee contributions on $185,000 wage base; Maryland 0.9% shared rates).[3][6]
- Social Security wage base at $184,500 (max tax $11,439 each side); dependent care exclusion doubled to $7,500; health FSA limit $3,400.[5][7][9]
More to come.

https://www.writecommbllc.com/netpayarchitect