Wheelchair Attendant Tip Deduction Calculator
For passenger-assistance crews pushing terminals.
The short answer: At the numbers below, the deduction is $5,500, worth $550 at 10% ($21 per paycheck).
Modified Adjusted Gross Income
Tips Deduction
$5,500
✅ 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.
Pushing for Gratuities
Assistance is free to passengers, so tips are pure gratitude — and deductible when reported.
- • Reported push tips → deductible
- • Contractor firms usually pay W-2 — check your form
- • Overtime past 40 hrs is a separate deduction
Worked Example
A W-2 attendant reporting $5,500 of tips.
- • Deduction $5,500; $550 at 10%
Keep Reading
Frequently Asked Questions
Do wheelchair attendants qualify for the tips deduction?
Yes on W-2 with reported tips. Many airport services firms do pay W-2 — verify your forms.
Can I also claim the overtime deduction?
Yes — separate deductions with separate caps on the same Schedule 1-A.