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The Tip Jar Revolution: IRS Unveils Preliminary Tipped Jobs List for ‘No Tax on Tips’ Deduction
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) are rolling out guidance on the new “No Tax on Tips” provision under the One Big Beautiful Bill Act (OBBB Act), ushering in a significant change for tax collection for employers with employees who receive tips. On September 2, 2025, the Treasury Department and the IRS issued a “preliminary list” of tipped occupations clarifying which employees will be entitled to claim tax deductions for tips and unveiled a draft Form W-2 with boxes for tipped wages eligible for the deduction.
