IRSRulemakingIRS-2025-0235

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Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)

1 organizations filed 1 public comment on Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25), at the Internal Revenue Service. The comment window closed 279d ago.

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closed 279d ago

Abstract

This document contains proposed regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of ‘‘qualified tips’’ for purposes of the income tax deduction for qualified tips.

Commenters (1)

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