In Notice 2018-92, the IRS provides interim guidance for the 2019 calendar year regarding income tax withholding from wages and from retirement and annuity distributions. The IRS will also provide withholding regs that reflect changes made by the Tax Cuts and Jobs Act as well as other miscellaneous changes. In September, the IRS announced that the implementation of the redesigned Form W-4 would be postponed until 2020. The IRS now intends to release a 2019 Form W-4 before the end of 2018 that makes minimal changes to the 2018 Form W-4.

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