Program Details
2026-10-07 14:30:00
Over 1,000+ webinars
Course Overview
2026-10-07 14:30:00
2h CLE Credits
Intermediate
2
2:30 pm - 3:30 pm ESTThis session covers the mechanics of reporting qualified tips in Box 12 using Code TP on the 2026 W-2, as required by the One Big Beautiful Bill Act (OBBBA), P.L. 119-21, and IRC § 224. Attorneys will learn how to separate qualified tips from service charges, mandatory gratuities, and auto-added surcharges that fall outside § 224; how to apply Treasury’s published list of occupations that customarily and regularly received tips before 2025; how the specified service trade or business exclusion under § 199A(d)(2) disqualifies otherwise-tipped workers; and how the occupation code and allocated-tip reporting interact with the new Box 12 entry. Attendees will leave with a working understanding of the qualified tip calculation, the $25,000 cap and income phase-out, POS and payroll system configuration requirements, and the compliance gap left by the expiration of 2025 transition relief under IRS Notice 2025-62.
Bozena M. Diaz 3:40 pm - 4:40 pm ESTThis session covers the mechanics of reporting qualified tips in Box 12 using Code TP on the 2026 W-2, as required by the One Big Beautiful Bill Act (OBBBA), P.L. 119-21, and IRC § 224. Attorneys will learn how to separate qualified tips from service charges, mandatory gratuities, and auto-added surcharges that fall outside § 224; how to apply Treasury’s published list of occupations that customarily and regularly received tips before 2025; how the specified service trade or business exclusion under § 199A(d)(2) disqualifies otherwise-tipped workers; and how the occupation code and allocated-tip reporting interact with the new Box 12 entry. Attendees will leave with a working understanding of the qualified tip calculation, the $25,000 cap and income phase-out, POS and payroll system configuration requirements, and the compliance gap left by the expiration of 2025 transition relief under IRS Notice 2025-62.
Bozena M. DiazBozena (Bonnie) M. Diaz is a partner at Archer & Greiner, P.C., resident in the firm’s Hackensack, New Jersey office, where her practice spans corporate work and nonprofit and charitable organizations. She has more than twenty years of experience advising on the federal income tax aspects of mergers and acquisitions, spin-offs, and other divestitures. Her work also reaches the tax aspects of business and real estate joint ventures, restructurings, workouts, and reorganizations, along with international tax planning, renewable energy transactions, Qualified Opportunity Zone investments, tax controversy representation, and the design and compliance of qualified retirement plans.
Bozena (Bonnie) M. Diaz is a partner at Archer & Greiner, P.C., resident in the firm’s Hackensack, New Jersey office, where her practice spans corporate work and nonprofit and charitable organizations. She has more than twenty years of experience advising on the federal income tax aspects of mergers and acquisitions, spin-offs, and other divestitures. Her work also reaches the tax aspects of business and real estate joint ventures, restructurings, workouts, and reorganizations, along with international tax planning, renewable energy transactions, Qualified Opportunity Zone investments, tax controversy representation, and the design and compliance of qualified retirement plans.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
