As with all tax breaks, there are lots of rules in place that can determine if someone is eligible for a deduction, and if so, how big.
Only restaurant servers, barbers, house cleaners, babysitters and other workers in occupations where tips are customary are eligible for the tip-related tax break. As required by Congress, the IRS created a list of traditionally tipped occupations. It includes rideshare drivers, pet sitters and several others.
Customers must have voluntarily paid all tax-deductible tips
