Form Updates - February 17, 2026

Form Updates

Federal

W4101: Filing status text updated for consistency

We improved consistency of the filing status selection text for the Federal W-4 (W4101) by standardizing punctuation for “Married filing jointly or Qualifying surviving spouse”. This option no longer includes trailing punctuation, aligning it with the other filing status options and improving readability while preserving IRS form wording.

Iowa

Form IA W-4(SP) updated

Form Title: Certificado de exención de retenciones del empleado

Form ID: IA101SP

Form version: 2025.12.0

Form IA W-4(SP) has been updated, effective January 1, 2026:

• The form year and revision date have been updated.
• Married filing jointly and Qualifying Surviving Spouse are now listed as separate filing status options.
  • Please note that although these filing statuses are listed as separate filing status options, there is no change to the calculation between the employee selecting a filing status of "Married filing jointly" or "Qualifying Surviving Spouse".
  • At this time, both filing status options for the tax parameter IA.filingStatus will return a value of M.
• A clarification note has been added regarding claiming exempt status.
• The Line 4 calculation has been updated.
• A new line has been added for the personal exemption credit allowed for federal purposes.
• The exemption for taxpayers 65 years of age or older has been updated.
• Line 3 instructions have been updated with new deduction amounts.
• Line 6 instructions have been added for the personal exemption credit allowed for federal purposes.
• Agency name on final page updated from "Asociación de empleadores para el respaldo de menores" to "Employees Partnering in Child Support".
• Minor grammar/language changes throughout.

Reference: Iowa Department of Revenue

Minnesota

Form W-4MN(SP) updated

Form Title: Certificado de Retenciones del Empleado de Minnesota

Form ID: MN103SP

Form version: 2025.12.0

Form W-4MN(SP) has been updated, effective January 1, 2026:

• The form year has been updated from 2025 to 2026.
• The form title has been updated from "Certificado de Exenciones y Retenciones de Minnesota Empleados" to "Certificado de Retenciones del Empleado de Minnesota".
• Section 1 title has been updated from "Determinaciones de Exenciones de Minnesota" to "Determinando las asignaciones de Minnesota".
• Section 2 title has been updated from "Exención de la retención de Minnesota" to "Exención de retención en Minnesota".
• Minor grammar/language/punctuation changes throughout.
• The Itemized Deductions and Additional Income Worksheet has been updated:
  • Step 1:
    • The income threshold has increased from $238,950 to $244,500.
    • The Married Filing Separately threshold has increased from $119,475 to $183,350.
  • Step 2:
    • Married Filing Jointly has increased from $29,900 to $30,600.
    • Head of Household has increased from $22,500 to $23,000.
    • Single or Married Filing Separately has increased from $14,950 to $15,300.
  • Step 8:
    • The amount has increased from $5,200 to $5,300.
• Exemption guidance has been updated:
  • The annual income threshold has increased from $1,100 to $1,300.

Reference: Minnesota Department of Revenue

Oregon

Form OR-W-4 updated

Form Title: Oregon Employee’s Withholding Statement and Exemption Certificate, Declaración de retenciones y certificado de exención de Oregon

Form ID: OR101, OR101SP

Form version: 2026.01.0

Form OR-W-4 (and OR-W-4(SP)) has been updated, effective January 1, 2026:

• The form year, revision date, and barcode on the header have been updated.
• Revised instructional language on lines 2–4, including updated worksheet line references:
  • A5 is now referenced instead of A4.
  • B9 is now referenced instead of B15.
  • C6 is now referenced instead of C5.
• Updated footer language to clarify submission instructions to employers.
• Revision date in the footer updated.
• Revised instructions and worksheets with updated editorial language changes across multiple pages.
• Updated standard deduction amounts on the instructions and worksheets:
  • Single or married filing separately updated from $2,800 to $2,900.
  • Head of household updated from $4,500 to $4,700.
  • Married filing jointly or qualifying surviving spouse updated from $5,600 to $5,800.
• Reorganized and expanded worksheet instructions, including combined worksheets and added line references.

Reference: Oregon Department of Revenue