Tax Form Updates - May 12, 2026

Form Updates

Federal

Publication 505 updated for 2026

The latest version of Publication 505, effective January 1, 2026, has been added. The publication was revised by the IRS on March 31, 2026. This publication is referenced when completing Form W-4.

Reference: Internal Revenue Service

Virginia

Form VA-4 updated

Form Title: Employee's Income Tax Withholding Exemption Certificate

Form ID: VA101

Form version: 2026.4.0

Form VA-4 has been updated, effective January 1, 2026:

• Line 3(b) introductory text was updated.
• The Line 3(b) income table was updated from the prior multi-year column with historical years layout to a single column of current-year thresholds:
  • Single: $11,950
  • Married: $23,900
  • Married filing a separate return: $11,950
• The form footer revision was updated from Rev. 08/11 to Rev. 04/26.

Reference: Virginia Department of Taxation

Form VA-4b updated

Form Title: Employee's Credit for Income Taxes Paid to Another State

Form ID: VA102

Form version: 2026.4.0

Form VA-4b has been updated, effective January 1, 2026:

• The form footer revision date was updated from Rev. 5/05 to Rev. 04/26.

Reference: Virginia Department of Taxation

Miscellaneous

NRA: Exempt checkbox behavior on PDF when using federal values

We fixed an issue on the Colorado, New Mexico, North Dakota, and Utah state withholding forms that use the federal Form W-4  (CO101, NM101, ND104, UT101, based on the W4101).

When a nonresident alien (NRA) completed the federal W-4 and then used federal values for the state W-4, the generated PDF could incorrectly have the exempt box checked even though NRA was printed on the form. We updated PDF generation so that in the “use federal values” path, if NRA appears on the state PDF, the exempt checkbox is left unchecked, consistent with IRS treatment of withholding for NRAs on Form W-4.