
IRS delays 2026 W‑2 reporting for paid medical leave benefits: what Minnesota fleets need to do now
What changed on December 19, 2025 The IRS has extended transition relief for state paid family and medical leave (PFML) programs into tax year 2026. Under Notice 2026-6, the agency delayed treating 2026 paid medical leave benefits as “third‑party sick pay,” pushing related federal withholding and W‑2 reporting to 2027.…













