CeriFi CPEdge

CeriFi CPEdge

Course Detail

Implementing the OBBBA Tips and Overtime Deductions   New

CATEGORY: Taxation
COURSE ID: CLTPOT, VERSION 1.00
  Online & Mobile
1 CPE Credits
Level: Update

The One Big, Beautiful Bill Act (OBBBA) created new temporary below-the-line deductions for qualified tips and qualified overtime for tax years 2025-2028. Despite the 'no tax on tips' and 'no tax on overtime' headlines, these provisions involve detailed eligibility rules, MAGI phaseouts, FLSA overtime limitations, and new employer reporting requirements.

This course provides a practical overview of who qualifies, how to calculate the deductions, how to apply the 2025 transition relief, and what practitioners and business clients must do to prepare for expanded reporting beginning in 2026.

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