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> those with non-wage income

This is a lot of people now, thanks to the gig economy. Similarly, farmers plus people who work for tips (at employers that do not centralize tips).



Genuinly curious: do people in US report tips on their tax forms? (forgive my ignorance - tips are much less common around where I live)


Not if they are cash tips, obviously.

Because why would anyone do that. But legally speaking, yes, you have to.




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