Home / Agencies / Treasury / 2026-07104
Final Rule

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

Agency
Treasury
Document Number
2026-07104
Published
April 13, 2026
Effective Date
June 12, 2026

Abstract

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.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2026-07104 Federal Register document?
Document 2026-07104 is a Final Rule published by the Department of the Treasury in the Federal Register on April 13, 2026, with an effective date of June 12, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/04/13/2026-07104/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips.
Is document 2026-07104 an economically significant rule?
No. Document 2026-07104 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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