Tips

No Tax on Tips: Who Qualifies, What Counts and the $25,000 Cap

The tips deduction explained: the before-2025 occupation test, voluntary tips, reporting, the per-return cap, phase-out and joint filing rule.

2026-10-18

Tips Deduction Examples, Worked by Hand

A server near the cap, two earners on one return, a phase-out case and a service-charge case where the answer is zero.

2026-10-18

What Counts as a Qualified Tip (and What Does Not)

Service charges, auto-gratuities, tip pools, card tips, digital assets and recharacterised wages: the edge cases of the tips deduction, one by one.

2026-10-18