Qualified Tips Deduction: IRS Final Rule & Occupations List 2026
Which jobs qualify for the new qualified tips deduction under OBBBA? The IRS final rule under Section 224 lists 68 tipped occupations across 8 categories — from servers and bartenders to barbers, delivery drivers, golf caddies, and digital content creators — capped at $25,000 per year through 2028. The long-awaited IRS final regulations on the…