# Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
> **IRS** · Final rule. · Published 2026-04-13 · Effective 2026-06-12 · 91 FR 19026
## Document
- **Document number:** 2026-07104
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 91 FR 19026
- **CFR reference:** 26 CFR 1
- **Publication date:** 2026-04-13
- **Effective date:** 2026-06-12
- **Treasury docket:** TD 10044
## Abstract

This document contains final regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of qualified tips for purposes of the income tax deduction for qualified tips. These regulations affect individuals who receive tips as part of their occupation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2026/04/13/2026-07104/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips)
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