# Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)

> **IRS** · Rulemaking · Modified 2026-04-14T12:16:05Z

## Docket
- **Docket ID:** IRS-2025-0235
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-04-14T12:16:05Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2025-0235)
- [Public comments](https://www.regulations.gov/docket/IRS-2025-0235/comments)

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