URGENT 2025 Year-End Wage Reporting: OBBBA Income Tax-Free Provisions

On-Demand Recording

90 minutes | INSTRUCTOR-LED TRAINING

Program Summary

In our interactive instructor-led 90-minute event, you will learn how to apply the most recent IRS guidance regarding OBBBA-related provisions to 2025 reporting. We will review the latest regulations to help you distinguish eligible tax-free earnings from taxable pay and set your systems up for a compliant 2026.

Join us, and you’ll discover the following:

  • What overtime and tip payments are income tax-free eligible
  • Where and how to report new tax-free overtime and tip amounts
  • How to prepare for 2026 reporting
  • Best practices and ideas for communicating year-end tax information to employees

Program Highlights

Calculating Income Tax-Free Eligible Overtime and Tips

  • How to interpret what the Fair Labor Standards Act (FLSA) "says" regarding eligibility
  • Methods for calculating the eligible income tax-free tips and overtime with precision
  • Solutions for identifying exemptions and performing special calculations correctly

Completing Accurate W-2 Reports

  • How to apply the most recent guidance from the IRS and understand what it all means
  • Ways to report new tax-free overtime and tip amounts in the correct locations
  • Techniques for ensuring your 2025 reporting aligns with OBBBA provisions

Strategic Communication and Future Planning

  • How to prepare for 2026 W-2 reporting requirements starting now
  • Best practices and ideas for communicating year-end tax information to employees
  • Techniques for reporting the 2025 income tax-free eligible amounts to staff clearly

ABOUT THE SPEAKER

Tricia Richardson
Tricia Richardson
Tricia Richardson, CPP, SPHR, SHRM-SCP provides clients with direct payroll assistance, information, education, consultation, and even empathy, in her role as a Consultant.Tricia has more than 25 years of experience in all aspects of workforce management (payroll processing, taxation, employee handbooks, human resources, benefits, etc.). Tricia is a Payroll and Human Resource “nerd” who enjoys reading Internal Revenue Code.  

Register Now

Join us before the deadline to review the most recent IRS guidance on reporting OBBBA tax-free tips and overtime. You will learn to identify eligible payments, meet strict reporting requirements, and prepare your company for 2026 compliance.
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HRCI CREDITS

This program has been approved for 1.5 (HR (General)) recertification credit hour toward aPHRTM, aPHRiTM, PHR®, PHRca®, SPHR®, GPHR®, PHRiTM and SPHRiTM recertification through the HR Certification Institute. Learn more at hrci.org

SHRM CREDITS

HRMorning is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®. This program is valid for 1.5 PDCs for the SHRM-CP® or SHRM-SCP®. For more information about certification or recertification, please visit www.shrmcertification.org.