Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register April 13, 2026. Document 2026-07104. Updated Nov. 12, 2026.
- What it does
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.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
2 earlier Federal Register documents under regulation identifier 1545-BR63 since Jan. 1, 2025.
- Oct. 23, 2025 Notification of change to telephonic-only public hearing on a proposed rulemaking. Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
- Sept. 22, 2025 Notice of proposed rulemaking and public hearing. Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
- What happens next and when
Effective date: These final regulations are effective on June 12, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-07104 |
|---|---|
| Action | Final rule. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | April 13, 2026 |
| Effective date | June 12, 2026 |
| Regulation identifier (RIN) | 1545-BR63 |
| Docket | IRS-2025-0235 |
Source: the Federal Register (public domain). The document in the Federal Register