check_tip_deduction_eligibility
Determine if a tipped worker qualifies for the OBBBA No-Tax-on-Tips federal deduction, returning sunset-window status, transition relief, occupation eligibility, MAGI phase-out, and overall eligibility without computing amounts.
Instructions
Checks whether a tipped worker is eligible for the OBBBA No-Tax-on-Tips federal deduction, without computing a dollar amount. Returns sunset-window status, transition relief, TTOC occupation eligibility, MAGI phase-out fraction, and an overall eligible flag. INFORMATIONAL ONLY — NOT TAX ADVICE. Verify with IRS (irs.gov/TippedOccupations) and a qualified tax professional. Occupation codes are DESCRIPTIVE PLACEHOLDER SLUGS, not validated 3-digit numeric Treasury codes from IRS final regs (Federal Register 2026-07104). Applies to tax years 2025-2028 only.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| magi_usd | Yes | Modified Adjusted Gross Income in US dollars (e.g. 75000 for $75,000). | |
| tax_year | Yes | Tax year as integer (e.g. 2026). | |
| filing_status | Yes | Filing status: single | head_of_household | married_filing_jointly | married_filing_separately | |
| occupation_code | Yes | TTOC occupation code (descriptive slug, e.g. "bartender_barback"). Use list_eligible_occupations to see valid codes. |