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@strongsilence wrote:

 

The Form 1099-K does not separately identify the tips.

However, Individual D keeps a log of each tour that shows the date, customer, and tip amount received. Because Individual D has daily tip logs substantiating the $7,000 tip amount, D may use the $7,000 tip amount in determining qualified tips for tax year 2025.

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You seem to be misreading it and ignoring the beginning of that section that explains what those examples are for.  And in that example, the taxpayer received a 1099.

That says that because the tip amount is not separately stated on the 1099 for 2025, a taxpayer can use their own records for determining the AMOUNT.  But it still needs to be on a 1099.  You need to start on page 16.

Only cash tips separately accounted for on the applicable Form 1099 are included in calculating the deduction.

However, for tax year 2025, a separate accounting of cash tips received by a non-employee will not appear on the Form 1099 furnished to the non-employee. Therefore, the Treasury Department and the IRS have determined that, for purposes of satisfying the requirements of section 224(a) for tax year 2025, a non-employee may (1) treat the section 224(a) requirement that qualified tips be included on a statement furnished pursuant to the requirements of sections 6041(d)(3), 6041A(e)(3), or 6050W(f)(2) as satisfied if the non-employee’s cash tips are included in the total amounts reported as other income on the Form 1099-MISC, nonemployee compensation on the Form 1099-NEC, or payment card/third-party network transactions on the Form 1099-K furnished to the non-employee, and (2) calculate the amount of qualified tips (subject to the other limitations and requirements for qualified tips under section 224) using earnings statements or other documentation such as receipts, point-of-sale system reports, daily tip logs, third party settlement organization records, or other documentary evidence that corroborates the calculation of the total amount of tips
that are qualified tips for tax year 2025

https://www.irs.gov/pub/irs-drop/n-25-69.pdf#page=16