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.
What this item does
The short version, using the agency's own summary text.
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.
Final rule.
Important dates
The dates that matter most for this item.
Published
April 13, 2026
Starts
June 12, 2026
Who published it
The agencies listed in the official filing.
Federal rulebook sections mentioned
These are the parts of the Code of Federal Regulations cited in the filing.