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Rulemaking
IRS
RIN 1545-BR63
IRS-2025-0235
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)
CC:EEE
Documents
3
Comments
321
Description
This document contains proposed 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.
Key Dates
Comment Period OpensSep 22, 2025
Comment Period ClosesOct 23, 2025
Documents
| Type | Title | Status |
|---|---|---|
Final Rule |
Comment Statistics
Total Comments
321
Keywords
password
Data from Regulations.gov