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 o
| Agency | Treasury Department, Internal Revenue Service |
|---|---|
| Document type | Rule |
| Published | 2026-04-13 |
| Summary | 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. |
| Document number | 2026-07104 |
| Official record | https://www.federalregister.gov/documents/2026/04/13/2026-07104/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips |