As explained in the related IRS release—IR-2025-114 (November 21, 2025)—for tax years 2025 through 2028, workers receiving qualified tips may be eligible for a deduction of up to $25,000 (which phases …

For tax years beginning after 2024 and ending before 2029, P.L. 119-21 allows individuals (employees and other workers not treated as employees) to deduct up to $12,500 ($25,000 if married filing …

Upon request, language support and formats for persons with disabilities are available. Call 1-800-547-8367. TDD users, call 711. L&I is an equal opportunity employer.

Kiddie Tax: All net unearned income over a threshold amount of $2,700 for 2025 is taxed using the marginal tax and rates of the child’s parents.

Requires that employers pay overtime at time-and-a-half for all hours worked over 40 in a workweek.

The maximum annual deduction is $25,000, and the deduction phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers). Overtime. Eligible individuals may …

• Pages 4-9 W-2 Edits to Box 14 for ‘No Tax’ on Qualifying Overtime. Follow if your local government decides to provide this information on 2025 W-2 forms.