No tax on tips
- Thread starter HuskyJW
- Start date
Update?
You’re still a faggot.
You’re still a faggot.
SCHEDULE 1-A
(Form 1040) 2025
Additional Deductions
Department of the Treasury
Internal Revenue Service
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
Attachment
Sequence No. 1A
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
Part I Modified Adjusted Gross Income (MAGI) Amount
1 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b . . . . . . . . . . . . 1
2a Enter any income from Puerto Rico that you excluded . . . . . . . . 2a
b Enter the amount from Form 2555, line 45 . . . . . . . . . . . . 2b
c Enter the amount from Form 2555, line 50 . . . . . . . . . . . . 2c
d Enter the amount from Form 4563, line 15 . . . . . . . . . . . . 2d
e Add lines 2a, 2b, 2c, and 2d . . . . . . . . . . . . . . . . . . . . . . . . 2e
3 Add lines 1 and 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Part II No Tax on Tips
Caution: Fill out Part II only if you received qualified tips. These tips must have been received in an occupation listed at
IRS.gov/TippedOccupations. You and/or your spouse who received qualified tips must have a valid social security number to
claim the deduction. If married, you must file jointly to claim this deduction. See instructions.
4 Qualified tips received as an employee. If you received tips as an employee with
respect to employment with more than one employer, enter -0- on lines 4a and
4b and see the instructions to determine the amount to enter on line 4c. If you
received tips as an employee in more than one occupation, see the instructions.
a Enter qualified tips included on Form W-2, box 7, but see the instructions if
Form W-2, box 5 is more than $176,100 or you received tips that are not
subject to social security and Medicare taxes . . . . . . . . . . . 4a
b Qualified tips included on Form 4137, line 1, row A, column (c). If Form 4137 is
not filed, enter -0- . . . . . . . . . . . . . . . . . . . . 4b
c If you only received qualified tips as an employee with respect to employment with one employer,
enter the larger of line 4a or line 4b. Otherwise, see the instructions to determine the amount to enter
on line 4c. If you received tips as an employee in more than one occupation, see the instructions . . 4c
5 Qualified tips received in the course of a trade or business.
Qualified tip amount included in Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K,
box 1a. Do not enter more than the net profit from the trade or business. If you received qualified tips
in the course of more than one trade or business or in more than one occupation, see instructions . 5
6 Add lines 4c and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Enter the smaller of the amount on line 6 or $25,000 . . . . . . . . . . . . . . . . . 7
8 Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Enter $150,000 ($300,000 if married filing jointly) . . . . . . . . . . . . . . . . . . 9
10 Subtract line 9 from line 8. If zero or less, enter the amount from line 7 on line 13 . . . . . . . 10
11 Divide line 10 by $1,000. If the resulting number isn’t a whole number, decrease the result to the next
lower whole number. (For example, decrease 1.5 to 1, and decrease 0.05 to 0.) . . . . . . . . 11
12 Multiply line 11 by $100 . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Qualified tips deduction. Subtract line 12 from line 7. If zero or less, enter -0- . . . . . . . . 13
Part
(Form 1040) 2025
Additional Deductions
Department of the Treasury
Internal Revenue Service
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
Attachment
Sequence No. 1A
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
Part I Modified Adjusted Gross Income (MAGI) Amount
1 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b . . . . . . . . . . . . 1
2a Enter any income from Puerto Rico that you excluded . . . . . . . . 2a
b Enter the amount from Form 2555, line 45 . . . . . . . . . . . . 2b
c Enter the amount from Form 2555, line 50 . . . . . . . . . . . . 2c
d Enter the amount from Form 4563, line 15 . . . . . . . . . . . . 2d
e Add lines 2a, 2b, 2c, and 2d . . . . . . . . . . . . . . . . . . . . . . . . 2e
3 Add lines 1 and 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Part II No Tax on Tips
Caution: Fill out Part II only if you received qualified tips. These tips must have been received in an occupation listed at
IRS.gov/TippedOccupations. You and/or your spouse who received qualified tips must have a valid social security number to
claim the deduction. If married, you must file jointly to claim this deduction. See instructions.
4 Qualified tips received as an employee. If you received tips as an employee with
respect to employment with more than one employer, enter -0- on lines 4a and
4b and see the instructions to determine the amount to enter on line 4c. If you
received tips as an employee in more than one occupation, see the instructions.
a Enter qualified tips included on Form W-2, box 7, but see the instructions if
Form W-2, box 5 is more than $176,100 or you received tips that are not
subject to social security and Medicare taxes . . . . . . . . . . . 4a
b Qualified tips included on Form 4137, line 1, row A, column (c). If Form 4137 is
not filed, enter -0- . . . . . . . . . . . . . . . . . . . . 4b
c If you only received qualified tips as an employee with respect to employment with one employer,
enter the larger of line 4a or line 4b. Otherwise, see the instructions to determine the amount to enter
on line 4c. If you received tips as an employee in more than one occupation, see the instructions . . 4c
5 Qualified tips received in the course of a trade or business.
Qualified tip amount included in Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K,
box 1a. Do not enter more than the net profit from the trade or business. If you received qualified tips
in the course of more than one trade or business or in more than one occupation, see instructions . 5
6 Add lines 4c and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Enter the smaller of the amount on line 6 or $25,000 . . . . . . . . . . . . . . . . . 7
8 Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Enter $150,000 ($300,000 if married filing jointly) . . . . . . . . . . . . . . . . . . 9
10 Subtract line 9 from line 8. If zero or less, enter the amount from line 7 on line 13 . . . . . . . 10
11 Divide line 10 by $1,000. If the resulting number isn’t a whole number, decrease the result to the next
lower whole number. (For example, decrease 1.5 to 1, and decrease 0.05 to 0.) . . . . . . . . 11
12 Multiply line 11 by $100 . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Qualified tips deduction. Subtract line 12 from line 7. If zero or less, enter -0- . . . . . . . . 13
Part
Do you get tips at the gas pump?
No…,
But making making fun of hard working blue collar Americans
Thank you for retiring
Please shoot yourself in the head
I worked at a gas station when I was in high school. It's ok. Not when you're 35 though. Keep at it!
Nice try
Again, thank you for retiring and please shoot yourself in the head tonight. take the Glock 19 that you stole. Like Erika Kirk…..your partner will CELEBRATE!! Like Damone….your kids moved far away from you for a reason. Yes it was you. Your partner made excuses. It was you.
Nobody is going to miss you. Your life insurance is worth more than you are. You are completely irrelevant. Do it tonight and have your husband send me a picture, please
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