WASHINGTON -- The IRS has revealed a list of nearly 70 professions that may soon qualify for the much-debated “no tax on tips” deduction. The list is part of guidance being suggested by the agency ahead of the 2026 tax season.

The IRS is seeking feedback on the guidance before it becomes permanent, with all comments on the proposed regulations due by Oct. 22, 2025. The guidance is necessary following the passage of the “One Big Beautiful Bill Act” which was signed into law on July 4.

As part of the bill, workers who regularly receive qualified tips will be able to deduct those tips when filing their taxes. The deductions may not exceed $25,000 in a taxable year. The deductions also phase out for taxpayers with a modified adjusted gross income over $150,000 ($300,000 for joint filers).

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