Overview

• Digital content creators—including streamers, podcasters, and influencers—appear on Treasury’s preliminary roster of occupations that customarily receive tips.
• The deduction lets eligible workers exclude up to $25,000 in qualified tips, with phaseouts starting at $150,000 for single filers and $300,000 for joint filers.
• Eligibility remains uncertain due to the law’s specified service trade or business limits and how W-2 employment versus self-employment will be treated, tax experts say.
• Outlets report conflicting counts of covered jobs—some cite 68 and others 82—and Treasury still must finalize the list via Federal Register publication.
• A Treasury official said forthcoming guidance will exclude tips linked to illegal activity, prostitution, or pornography, and employers and platforms may need new systems to track qualified tip income.