Publication 531 Not Revised for Tax Year 2025
Summary
The IRS has announced that Publication 531 will not be revised for tax year 2025, as it is now a continuous use product. Taxpayers may be eligible for a deduction for qualified tips received in 2025, claimed on Schedule 1-A (Form 1040).
What changed
The Internal Revenue Service (IRS) has issued a notice stating that Publication 531, concerning the tax treatment of tips, will not be revised for the 2025 tax year. This is because the publication has transitioned to a continuous use format and will no longer be updated annually. Consequently, it will not reflect changes from the 'One Big Beautiful Bill Act' (P.L. 119-21) regarding the deductibility of tip income.
Taxpayers should be aware that beginning in 2025, they may be eligible to deduct qualified tips received. This deduction is to be claimed on Schedule 1-A (Form 1040). For detailed information, taxpayers should refer to the Instructions for Schedule 1-A (Form 1040), which are part of the Instructions for Form 1040. The page was last reviewed or updated on March 27, 2026.
What to do next
- Refer to Instructions for Schedule 1-A (Form 1040) for details on qualified tip deductions for tax year 2025.
Source document (simplified)
Publication 531 has not been revised for tax year 2025
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Publication 531 has not been revised for tax year 2025 as the product has transitioned to a continuous use product that is not updated yearly. As a result, the publication will not reflect any changes that resulted from P.L. 119-21, commonly known as the One Big Beautiful Bill Act, and its impact on the deductible nature of tip income.
Beginning in 2025, you may be eligible to take a deduction for qualified tips you received in 2025. The deduction is claimed on Schedule 1-A (Form 1040). See the Instructions for Schedule 1-A (Form 1040), which are included in the Instructions for Form 1040, for more information.
Page Last Reviewed or Updated: 27-Mar-2026
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