Guides to the tips deduction and tipped pay

Which guide answers your question

“How much will I save?” The federal rules guide walks through Schedule 1-A line by line — the per-return $25,000 cap, the $100 reduction for each full $1,000 of modified AGI above $150,000 or $300,000, and why a couple with two tipped jobs still shares one cap. It also explains what the estimate leaves out, such as credits and payroll tax.

“Does my job count?” Only tips earned in one of the 71 occupations in Treasury’s final rule qualify. The occupation guide lists every Treasury Tipped Occupation Code, from 101 Bartenders to 810 Gas Pump Attendant, and notes the specified-service-business exception that can disqualify performers and athletes even in a listed job.

“Will my state tax my tips anyway?” For 2026, eleven states let the deduction reduce state tax, Georgia excludes a fixed $1,750, nine states have no wage tax and the rest still tax tips. The state table cites each state’s statute or revenue-department guidance and shows where 2025 and 2026 differ.

“Is my employer paying me enough?” The tipped-wage guide compares every state’s cash wage, tip credit and full minimum, lists the January 2027 increases already announced, and works through the weekly make-up rule with numbers.

All four guides draw on the same source registry as the calculator. When a state announces a new rate or changes how it taxes tips, the calculator, that state’s page and the comparison tables change together, and the source list shows the document behind each figure.