根据新的财政部规则,在2025年至2028年期间,顶尖工人每年可以以所报告的提示方式扣除最高25 000美元。 Tipped workers can deduct up to $25,000 in reported tips annually from 2025 to 2028 under new Treasury rules.

美国财政部发布了关于特朗普总统“不向小费征税”规定的指导方针,这是2025年7月税收和支出法的一部分,允许某些告密工人从2025年至2028年每年从合格小费中扣除最高25 000美元。 The U.S. Treasury has released guidance on President Trump’s "no tax on tips" provision, part of a July 2025 tax and spending law, allowing certain tipped workers to deduct up to $25,000 in qualified tips annually from 2025 to 2028. 该福利可追溯至 2025 年 1 月 1 日，适用于侍酒师、鸡尾酒服务员和按摩治疗师等工作，小费需要自愿，向国税局报告，并以现金、支票、借记卡、礼品卡或等价物形式提供。 The benefit, retroactive to January 1, 2025, applies to jobs like sommeliers, cocktail waiters, and massage therapists, with tips needing to be voluntary, reported to the IRS, and given in cash, check, debit card, gift card, or equivalent. 用于非法活动或强制性酬金的提示不符合资格。 Tips for illegal activities or mandatory gratuities do not qualify. 对于收入超过150 000美元、经调整后收入毛额调整后为150 000美元、且已婚夫妇无法单独申报者,可分阶段扣除。 The deduction phases out for those earning over $150,000 in modified adjusted gross income and is not available to married couples filing separately. 社会保障和医疗保险的发薪税仍然适用,预计到2028年,这一规定将使赤字增加400亿美元。 Payroll taxes for Social Security and Medicare still apply, and the provision is projected to increase the deficit by $40 billion through 2028.