Date: April 10th , 2026

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 60 Minutes

Course Overview

Form W-4 is one of the most widely used payroll forms, yet it continues to be one of the most misunderstood. With legislative changes stemming from the OBBBA and new updates taking effect in 2026, payroll and tax professionals face increased pressure to ensure accurate employee withholding. What has changed, why it matters, and how employers should respond to incomplete, exempt, or revised forms are critical questions this course addresses.

This CE course cuts through the complexity to deliver practical, real-world guidance on Form W-4 compliance. Participants will gain a clear understanding of current requirements for both new hires and existing employees, including default withholding rules, limitations on exempt status, and employer responsibilities when forms are missing or incorrect.

The course also explores electronic Form W-4 compliance, IRS recordkeeping requirements, and successor employer rules. In addition, it provides practical strategies for handling common payroll scenarios such as multiple jobs, supplemental wages (including bonuses and overtime), and tip income. Participants will also learn how IRS tools, such as the withholding estimator, can be effectively integrated into payroll processes and when employees should be encouraged to use them.

Topics Covered:

• Form W-4 IRS requirements and compliance standards.
• Electronic Form W-4 updates and documentation rules.
• Impact of tax reform on employee withholding.
• Key OBBBA-related changes affecting Form W-4.
• Payroll withholding calculations and adjustments

Learning Objectives

• Describe Form W-4 requirements for both new hires and current employees.
• Identify key 2026 updates that impact employee withholding calculations.
• Evaluate employer responsibilities related to electronic Form W-4 systems.
• Explain the proper treatment of employees claiming exempt status.
• Distinguish between standard and enhanced withholding calculation methods

Credits and Other information:

• Recommended CPE credit – 1.0
• Credits – IRS & NASBA
• Recommended field of study – Tax
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 60 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker 

Justin Muscolino| MBA | CPP, FPC

 Justin brings over 20 years of wide-arranging experience in compliance, training and regulations. He has served as Head of Compliance Training at Bank of China, Macquarie Group’s Head of Americas Compliance Training and JPMorgan Chase’s Compliance Training Manager.Justin also worked for FINRA, a US regulator, where he created Examiner University to train examiners on how to perform their function.