OBBBA's "No Tax on Overtime" Rule: What Small Business Owners Must Report on 2026 W-2s
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OBBBA’s “No Tax on Overtime” Rule: What Small Business Owners Must Report on 2026 W-2s

Starting with 2026 W-2 reporting, small business owners may need to separately track and report qualifying overtime wages under the OBBBA’s “No Tax on Overtime” rule. Employers should review payroll processes, overtime calculations, and W-2 reporting requirements to ensure accurate employee wage reporting and tax compliance.