Any advice on determining and reporting tips for masseuses and similar professionals?  My client likely received 20%, ~10,000, of his gross self-employment income from tips.

Thank you.

Per Spidell: Self-employed taxpayers can claim the qualified tips deduction, as long as the tips are reported on Forms 1099-NEC, 1099-MISC, or 1099-K and only if the business is not a specified service trade or business (SSTB). This gives rise to an interesting challenge: How often does a self-employed person receive a cash tip that is reported on a 1099 form? In its proposed regulations, the IRS provides examples of tips received by self-employed taxpayers, but the examples focus on whether the tips received by the hypothetical taxpayers are the type of tips that are allowable for the deduction, but
do not mention the 1099 reporting requirements.