---

@strongsilence wrote:

 

So, I will:

 

• •  

  • Claim the deduction on Schedule 1, Part II, “Other adjustments.”

  • Label as “IRC §224 Qualified Tips Deduction.”

---

Wow.

First, the Law, Notice, Proposed Regulation, Schedule 1-A and the Schedule 1-A Instructions all agree that it needs to be on a 1099.

Second, why are earth would you put the Tip Deduction on Schedule 1 (and above-the-line deduction) when it is supposed to be on Schedule 1-A (a below-the-line deduction)?