Data / Federal rules / 2026-07104
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
The Internal Revenue Service published this final rule in the Federal Register on April 13, 2026. It took effect on June 12, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-07104
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- April 13, 2026
- Takes effect
- June 12, 2026
- Dates
- Effective date: These final regulations are effective on June 12, 2026.
- Docket
- TD 10044
- Regulation ID (RIN)
- 1545-BR63
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 31
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in April 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.