What I find interesting is that the ProSeries Schedule C tips worksheet (Items E and F) has a place to enter “tips related to income below 1099-NEC, 1099-MISC or 1099-K threshold” and “all other tips (such as cash) from individuals not subject to 1099 thresholds”, with a double asterisk that explains, “These tips are not currently eligible, but may be in the future.”

That doesn’t come from any IRS instructions or guidance that I can find. Is it just something that Intuit dreamed up? Or perhaps IRS asked them to include it, because they hear the winds of change.