@jimshane yes, they will be....none of the tax law changes will impact the first 11 lines of form 1040. So AGI will look the same, whether there is tip income or not. The tip income will be reported just as it was in 2024.
The method of determing the max Roth contribution does not change as it is based on the earned income reported on Lines 1 -11.
What changes is the deductions that are reported between Lines 11 and Lines 14. The eligible tip income will be subtracted from Line 11,which would reduce the tax due.
