금융 및 시장 · 2026. 4. 13.1 분 읽기
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
로컬 자동 번역 · 원본 출처 언어
요약
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.