Sushi Chef Tip Deduction Calculator
For itamae working the counter.
The short answer: At the numbers below, the deduction is $11,000 — $1,320 back at 12% ($51 per paycheck).
Modified Adjusted Gross Income
Tips Deduction
$11,000
✅ You qualify for the full deduction
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Counter Seats Tip the Chef
Omakase counters route tips to the chef directly — deductible when the house reports them.
- • Counter tips routed through payroll → deductible
- • Cash in the fish box → report it
- • Salaried sushi chefs with no tip reporting → nothing to deduct
Worked Example
A single itamae reporting $11,000 of tips.
- • Deduction $11,000; $1,320 at 12%
Keep Reading
Frequently Asked Questions
Do sushi chefs qualify for the OBBBA tips deduction?
Yes when the restaurant reports tips to you on W-2 — common at omakase counters.
Salaried with tips on the side?
Only tips reported through payroll count; side cash isn't deductible and isn't legal to skip reporting.