---

@JanieE wrote:

So to say that just because you use a K-1 to pass income over to your 1040 then you cannot deduct tips is incorrect.  

---

The law clearly says that individual person must receive a W-2 or a 1099 that includes the tip.

While it is possible the IRS could create a Regulation that allows the qualified tip to be passed through via a K-1, that has not happened as of now.  Unless that does happen, the law clearly says the "individual" needs to receive a W-2 or 1099 in order to get the tip deduction.