Vanessa A
Employee Tax Expert

[Event] Ask the Experts: Tax Law Changes - One Big Beautiful Bill (OBBBA)

Possibly.  A piano tuner would be considered someone who customarily or regularly receives tips.  If you are going to people's homes to repair/tune their piano you would likely be considered home services. 

In order to deduct the tips the following must apply:

  • The tips must be reported to the IRS, either on a W-2 or 1099.  Claiming the deduction on unreported tips would be considered double dipping and you cannot do that.
  • Your filing status must NOT be married filing separately
  • If your MAGI is over $150,000 if single or $300,000 if married filing jointly, then your tip deduction is phased out
  • You still will pay Medicare and Social Security Taxes on the tips and likely state taxes, so it is not just a leave it off your return deal.
  • Up to $25,000 in tips may be deducted from your income. 

No Tax On Tips: How it works

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