My client is filing MFS and is not getting the NO TAX ON TIPS deduction, I looked at the rules and it should have been not a problem

[Tucsonpremium]

His income is $50K, if I change it to MFJ it gives him the deduction

[rbynaker]

See IRC 224(f)

If the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.

[IRonMaN]

Just curious as to where you found the rules that MFS didn't matter.

[Just-Lisa-Now-]

Yea, Married Filing Separate are the big losers in the One Big Beautiful Bill, they get a whole lotta nothing!

I always take my update CEs in December, so info like this is still fresh in my head for tax season.

[TiredFarmer]

Lisa I thought I was the only one who waited until December!