Home Forums Tax Instarcart로 인한 수입 중 tip 부분 세금 공제 가능 Instarcart로 인한 수입 중 tip 부분 세금 공제 가능 Name * Password * Email 담당 CPA님께서 어떤 의미 혹은 어떤 IRS 조항을 근거로 그렇게 말씀하셨는지 모르겠지만 (글에 언급되지 않은 다른 상황이 있을 수도 있고) 2025년 세법에 따르면 W-2 직원뿐만 아니라 1099를 받는 자영업자(Self-employed)의 팁 소득도 일정 요건(일일 기록 등)을 충족하면 과세 대상에서 제외(Exclusion)될 수 있습니다 https://www.irs.gov/newsroom/treasury-irs-provide-guidance-for-individuals-who-received-tips-or-overtime-during-tax-year-2025 Self-employed travel guide Doug is a self-employed travel guide who operates as a sole proprietor. In 2025, Doug receives $7,000 in tips from customers paid through a third-party settlement organization (TPSO). For tax year 2025, Doug receives a Form 1099-K from the TPSO showing $55,000 of total payments. The Form 1099-K does not separately identify the tips. However, Doug keeps a log of each tour that shows the date, customer, and tip amount received. Because Doug has daily tip logs substantiating the $7,000 tip amount, he may use the $7,000 tip amount in determining qualified tips for tax year 2025. pnaconnect@pna-cpa.com I agree to the terms of service Comment
