New W-2 Box 12 Codes TP and TT Take Effect for Tax Year 2026

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Tax year 2026 introduces two new Box 12 codes on Form W-2: TP for reporting tips and TT for qualified overtime compensation. The IRS instructions say the amounts support deductions allowed under P.L. 119-21, including up to $12,500 ($25,000 for joint filers) for overtime in tax years beginning after 2024 and before 2029. Mandatory service charges generally do not count as qualified tips and should be kept out of TP, and any TP entry requires an occupation code in Box 14b. TT covers only the premium half of FLSA-required time-and-a-half pay, so payroll systems must separate that overtime from overtime paid under state rules or company policy. Forms W-2 and W-3 are due to the SSA by February 1, 2027, and the article recommends reconciling these figures in December. This is educational material, and readers should confirm details with current IRS instructions and a tax professional.

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Hugging Face Benchmarks Update: 29 New Entries and Shifts at Top Spots

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ProgrammingDEV Community ·

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ProgrammingDEV Community ·

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ProgrammingDEV Community ·

Linux Kernel TCP Flaw CVE-2026-98432 Rated CVSS 9.8, Patches Lagging on Some Distros

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