The U.S. Treasury released a draft of the proposed 68 occupations that will qualify workers for the $25,000 below-the-line tips deduction during the 2025 through 2028 tax years.
The chart linked below summarizes the proposed occupations, but this is not the official list. The list will be published as proposed regulations in the Federal Register. Under OBBBA, the Treasury Department is required to publish a formal list of occupations that customarily and regularly receive tips by October 2, 2025.
The draft list is available on the Treasury’s website at:
http://home.treasury.gov/system/files/136/Tipped-Occupations-Detailed-8-27-2025.pdf
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