In Notice 2025-69, the IRS announced the full scope of transitional relief for claiming the new §224 qualified tips deduction and the new §225 qualified overtime deduction.
Understanding this guidance is essential for tax professionals claiming these deductions on 2025 tax returns.
Read more: https://www.tomtalkstaxes.com/p/2025-transition-tips-ot (November 21, 2025)