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Feb. 11, 2026

IRS Notice 2025-69: How the new deductions for tips and overtime work in 2025

The IRS issued Notice 2025‑69 to guide taxpayers on claiming the new OBBBA deductions for qualified tips and qualified overtime compensation on 2025 returns, providing transitional rules for reconstructing amounts when forms do not separately report them.

Daniel Chung

Attorney
Law Office of Daniel Chung, APC

Tax

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IRS Notice 2025-69: How the new deductions for tips and overtime work in 2025
Shutterstock

On Nov. 21, 2025, the Internal Revenue Service (IRS) issued Notice 2025-69 (the "Notice")

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