[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-165391-en":3,"doc-seo-165391-105":28,"detail-sidebar-cat-1-en-105":93},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":11,"category_id":12,"category_name":13,"doc_title":14,"doc_description":15,"doc_content":16,"file_id":17,"file_url":18,"file_type":19,"file_size":20,"view_count":4,"is_deleted":4,"is_public":11,"is_downloadable":11,"audit_status":11,"page_count":11,"language":21,"language_code":22,"site_id":23,"html_lang":22,"table_of_contents":24,"faqs":25,"seo_title":26,"seo_description":15,"update_tm":27,"read_time":4},165391,7971461740909,"Levi","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",1,18,"Letters","Employee Overtime and Tip Letter - Tax Benefits (2025)","通知员工在2025纳税年度可适用的工时与小费税务优惠。信函说明根据OBBBA自2025年7月4日起，符合条件的合格小费可从应税收入中扣除，合格加班薪资亦可扣除但仅限联邦法要求的溢价部分。文件提供可用于计算扣除的小费与加班记录来源、年末工资单保管要求，并澄清这些扣除不影响社保与医疗税。同时告知2026年将由W-2列示相关信息。","Dear Employee,\nThe One Big Beautiful Bill Act (OBBBA), effective July 4, 2025, introduced two important tax benefits for workers who earn tips or overtime:\n1. No Tax on Tips Deduction: You may deduct up to $25,000 of qualified tips from your taxable income if you work in an occupation that customarily and regularly receives tips. Only voluntary payments from customers, not mandatory service charges, are eligible for the deduction.\n2. No Tax on Overtime Deduction: You may deduct up to $12,500 of qualified overtime pay (or $25,000 for joint filers) from your taxable income. This applies only to the premium portion of overtime pay required under federal law.\nThe last paystub of the year will show the total tips and overtime earned for the year. Please keep this paystub for your records. You will need it to file your 2025 personal tax return.\nTo determine the qualified tips deduction, employees may use amounts from Form W-2 box 7 or Form 4070 (Employee's Report of Tips to Employer), while non-employees can use records like daily tip logs. For the qualified overtime deduction, Fair Labor Standards Act (FLSA) eligible individuals can use reasonable methods, such as approximating the amount as one-third of total overtime compensation on a pay statement. The guidance also provides transition relief for the specified service trade or business (SSTB) rule, treating tips as eligible if the occupation customarily received them before 12/31/24, pending final regulations. The guidance applies only to the 2025 tax year.\nFor 2026, the tip and overtime information will be listed on your W-2.\nThese deductions do not affect Social Security or Medicare taxes—those will still apply to tips and overtime.\nPlease let us know if you have any questions.\nSincerely,\n[Your Company Name]","cbCaivt14QoCsNy7","https://ap.wps.com/l/cbCaivt14QoCsNy7","docx",39605,"English","en",105,"# Eligibility and Effective Date\n## Tip deduction rules\n## Overtime deduction rules\n# Documentation and Filing\n## Paystub and recordkeeping\n## Forms used for calculations\n# Tax Implications and Reporting\n## Social Security and Medicare\n## Transition guidance and 2026 reporting","[{\"question\":\"这封信说明的税务优惠适用于哪个税年？\",\"answer\":\"优惠仅适用于2025税年，并在信中说明年末工资单将汇总当年小费与加班收入供报税使用。\"},{\"question\":\"员工的小费扣除上限是多少，哪些小费才符合条件？\",\"answer\":\"合格小费可从应税收入中扣除，最高可达$25,000；仅限客户自愿支付的小费，不包括强制性服务费。\"},{\"question\":\"加班薪资扣除如何计算，是否只扣溢价部分？\",\"answer\":\"加班薪资的扣除适用于联邦法要求的加班溢价部分；信中也提到可用合理方法估算符合条件的金额。\"},{\"question\":\"这些扣除会影响社保或医疗税吗？\",\"answer\":\"不会。信中明确：社保与医疗税仍将适用于小费与加班薪资。\"}]","Employee Overtime and Tip Letter - Tax Benefits (2025) | DOCX",1788170946,{"code":4,"msg":29,"data":30},"ok",{"site_id":23,"language":22,"slug":31,"title":14,"keywords":32,"description":15,"schema_data":33,"social_meta":88,"head_meta":90,"extra_data":92,"updated_unix":27},"employee-overtime-and-tip-letter-tax-benefits-2025","",{"@graph":34,"@context":87},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":11},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/template/","Template",2,{"item":47,"name":13,"@type":41,"position":48},"https://docshare.wps.com/template/letters/",3,{"item":50,"name":14,"@type":41,"position":51},"https://docshare.wps.com/template/employee-overtime-and-tip-letter-tax-benefits-2025/165391/",4,{"url":50,"name":14,"@type":53,"author":54,"headline":14,"publisher":56,"fileFormat":59,"inLanguage":22,"description":15,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-08-31",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79,83],{"name":70,"@type":71,"acceptedAnswer":72},"这封信说明的税务优惠适用于哪个税年？","Question",{"text":73,"@type":74},"优惠仅适用于2025税年，并在信中说明年末工资单将汇总当年小费与加班收入供报税使用。","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"员工的小费扣除上限是多少，哪些小费才符合条件？",{"text":78,"@type":74},"合格小费可从应税收入中扣除，最高可达$25,000；仅限客户自愿支付的小费，不包括强制性服务费。",{"name":80,"@type":71,"acceptedAnswer":81},"加班薪资扣除如何计算，是否只扣溢价部分？",{"text":82,"@type":74},"加班薪资的扣除适用于联邦法要求的加班溢价部分；信中也提到可用合理方法估算符合条件的金额。",{"name":84,"@type":71,"acceptedAnswer":85},"这些扣除会影响社保或医疗税吗？",{"text":86,"@type":74},"不会。信中明确：社保与医疗税仍将适用于小费与加班薪资。","https://schema.org",{"og:url":50,"og:type":89,"og:title":14,"og:site_name":57,"og:description":15},"article",{"robots":91,"canonical":50},"index,follow",{"doc_id":7,"site_id":23},{"code":4,"msg":5,"data":94},[95,100,105,110,115,120,125,128,133],{"id":96,"doc_module":11,"doc_module_name":44,"category_name":97,"show_sort_weight":98,"slug":99},11,"Presentations",90,"presentations",{"id":101,"doc_module":11,"doc_module_name":44,"category_name":102,"show_sort_weight":103,"slug":104},12,"Resumes",80,"resumes",{"id":106,"doc_module":11,"doc_module_name":44,"category_name":107,"show_sort_weight":108,"slug":109},14,"Invoices",70,"invoices",{"id":111,"doc_module":11,"doc_module_name":44,"category_name":112,"show_sort_weight":113,"slug":114},15,"Posters",60,"posters",{"id":116,"doc_module":11,"doc_module_name":44,"category_name":117,"show_sort_weight":118,"slug":119},16,"Social Media",50,"social-media",{"id":121,"doc_module":11,"doc_module_name":44,"category_name":122,"show_sort_weight":123,"slug":124},17,"Forms",40,"forms",{"id":12,"doc_module":11,"doc_module_name":44,"category_name":13,"show_sort_weight":126,"slug":127},30,"letters",{"id":129,"doc_module":11,"doc_module_name":44,"category_name":130,"show_sort_weight":131,"slug":132},21,"Paper Templates",5,"papers-templates",{"id":134,"doc_module":11,"doc_module_name":44,"category_name":135,"show_sort_weight":4,"slug":136},158,"General","general-158"]