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IRS Issues Notice on Guidance for Individual Taxpayers Who Received Qualified Tips or Qualified Overtime Compensation in 2025
December 09, 2025
WASHINGTON, Dec. 9 -- The Internal Revenue Service issued the following notice (No. 2025-69) on Dec. 8, 2025, entitled "Guidance for Individual Taxpayers who received Qualified Tips or Qualified Overtime Compensation in 2025".

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I. PURPOSE

This Notice provides guidance to individual taxpayers who are eligible for the federal income tax deductions for qualified tips or qualified overtime compensation for tax year 2025. These new deductions were . . .

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