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Tax Law, Paycheck & Withholding Guides

Plain-English explanations of 2026–2028 federal statutory deductions, FLSA wage rules, IRS reporting standards, and state paycheck computations. Zero fluff, backed by statutory citations.

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Topic: All Categories (3) Legislation Overtime Taxes W-2 Compliance Employer Compliance Tip Deductions Tax Planning Auto Deductions Retirement Gig Economy State Rules

The $25,000 Tip Income Deduction: Complete Guide for Hospitality and Service Workers

Tip Deductions

15 min read September 3, 2026

The $25,000 Tip Income Deduction: Complete Guide for Hospitality and Service Workers

The landmark tip deduction allows qualifying service personnel to deduct up to $25,000 in reported tip income from federal income tax. This guide breaks down eligibility requirements, IRS reporting forms, and recordkeeping rules.

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Tip Deductions

14 min read September 1, 2026

Tips and FICA Taxes: Why Social Security and Medicare Still Apply to Deductible Tips

While the One Big Beautiful Bill Act permits service workers to deduct up to $25,000 in qualifying tip income from federal income tax, payroll taxes under FICA remain fully mandatory. This analysis explains how payroll withholding works, how benefits accumulate, and how to avoid audit errors.

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Restaurant Managers & Tip Pools: FLSA Regulations and Tax Deduction Reporting

Tip Deductions

16 min read July 1, 2026

Restaurant Managers & Tip Pools: FLSA Regulations and Tax Deduction Reporting

The introduction of the $25,000 tip income deduction places immense scrutiny on restaurant tip pooling agreements. This legal and operational guide explains Department of Labor restrictions on supervisory tip-sharing, details the 80/20 dual-jobs rule, and provides restaurant operators with compliant payroll reporting workflows.

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Download the 2026 Form W-2 Box 12 Code TT Paystub Checklist

Take our structured 3-part paystub audit checklist to your employer or HR representative. Validated against FLSA 29 U.S.C. § 207 statutory language and IRS Notice 2025-W2.

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