No Tax on TipsU.S. Schedule 1-A estimator

United States · tax years 2025–2028

Check the IRS tip list and estimate the federal deduction.

Tipped workers may deduct qualified tips on Schedule 1-A Part II, up to $25,000, with a MAGI phase-out. This tool searches the 71 Treasury Tipped Occupation Codes and runs that math in your browser.

Estimate your tips deduction

Uses the IRS $25,000 cap and MAGI phase-out from Schedule 1-A Part II. Your return may differ. Self-employed filers also cannot deduct more than net income from the tipped trade or business.

Tipped occupation (TTOC)

Only occupations on the IRS list of jobs that customarily received tips on or before Dec. 31, 2024, can produce a deduction here.

Filing status

If you are married, the IRS says you must file jointly to claim this deduction.

Estimate

Choose an occupation (or say it is not listed), then enter MAGI and qualified tips.

Official references: IRS occupation list · Schedule 1-A explainer · 2025 Schedule 1-A (PDF)

File with TurboTaxFile with TaxAct