New for the 2025 return and easy to miss, because the deductions it carries were announced long before the schedule that holds them. Tips and overtime are claimed here rather than on Schedule C, and are available whether you itemise or take the standard deduction.
Everything on this site that lands here
Each article declares the sheet its number ends up on, so this list is the writing itself rather than a summary of it.
| Read | Where it lands |
|---|---|
| Your tips are deductible. For 2025, no form will prove it. | qualified tips, capped by net profit |
The official page
Everything here is written from the IRS's own material, and the place to check it is Schedule 1-A on irs.gov. Figures and rules change; the source is what settles them.
This is educational material, not tax advice. Your own situation may turn on facts this page does not know about.