IRS Dials In Tipped Jobs Tax Deduction – Phone Only!
Published Date: 10/23/2025
Proposed Rule
Summary
The IRS is updating rules about which jobs usually get tips and what counts as "qualified tips" for tax deductions. This affects workers in tip-earning jobs and businesses that report tips. A public hearing set for October 23, 2025, will now be held by phone, and your comments can help shape the final rules.
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Which Jobs Count as Tip-Earning
The IRS published proposed regulations that will identify occupations that "customarily and regularly received tips" on or before December 31, 2024, and will define what counts as "qualified tips" for the income tax deduction for qualified tips. This proposal affects workers in tip-earning jobs and businesses that report tips.
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Key Dates
Department and Agencies
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