Finanse publiczne · 13.04.2026

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

This document contains final 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. These regulations affect individuals who receive tips as part of their occupation.

Source: Federal Register — Department of the TreasuryOpen original release →

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