Standard AQ - OBBB Qualified Tips

October 02, 2026 17:34

Report Description

The OBBB Qualified Tips report provides detailed information on qualified tips for employees who receive gratuities as part of their wages. This report helps you track and verify tip compensation for accurate W-2 reporting.

Note: This report is specifically designed for the 2025 transition year to help you report qualifying CASH tips to talent.

Regulatory Context

Tax Year 2025 (W-2s issued January 2026)

For tax year 2025, you have reporting flexibility:

Report qualified tips in Box 14 of the W-2 ("Other" box), OR
Provide a separate statement to employees showing their qualified tips or overtime

The W-2 form has not changed for 2025, so no new boxes will appear this year.

What Qualifies as Reportable Tips?

For tips to qualify under this law, they must meet specific criteria:

Cash tips only (not credit card tips processed through payroll)
Tips received by employees working in Treasury-designated occupations
An employee must be in an occupation officially designated by the Treasury Department

Important: We are awaiting the Treasury's complete list of designated tipped occupations. For staffing companies, this will likely include placements in:

Hospitality
Food service
Personal care services
Beauty services

Report Capabilities

The OBBB Qualified Tips report allows you to:

Run reports by multiple filters: FEIN, SSN, check dates, and transaction types
Choose your view: Select between Detail or Summary view
Validate tip transaction types: Run the AQ specifically for your tip transaction types
Verify qualified occupations: View job titles and confirm they align with approved Treasury-designated occupations
Review W-2 amounts: Validate totals that will appear in Box 14 or on separate employee statements

Parameters

Parameter Name	Options	Description
FEIN	Permission-based list	Select by actual FEIN number (not supplier name). Only FEINs you have access to will be available.
SSN	Standard SSN field	Filter by employee SSN. Defaults to % (all).
Start Date (Check Date)	Date chooser	Starting date for the reporting period
End Date (Check Date)	Date chooser	Ending date for the reporting period
Transaction Type	Single or multi-select list	All transaction types with "tips" will display in the dropdown
Result Type	Summary or Detail	When selected, “Detail” breaks the report down by employee for each job.

Report Fields

When Result Type = "Summary"

Field	Description
EmployeeName	Employee's full name
EmployeeID	Unique employee identifier
SSN	Employee's Social Security Number
SupplierName	FEIN/Supplier Name associated with the Employee
TransactionType	Tip transaction type selected in parameters
Amount	Total qualified tips by transaction type

When Result Type = "Detail"

Field	Description
EmployeeName	Employee's full name
EmployeeID	Unique employee identifier
SSN	Employee's Social Security Number
SupplierName	FEIN/Supplier Name associated with the Employee
CheckDate	Date of paycheck
TransactionType	Tip transaction type selected in parameters
Amount	Item amount corresponding to the selected transaction type (tips only)
JobID	Unique job identifier (BackOffice StaffingOrder ID)
JobTitle	Employee's job title for the assignment

Use Cases

This report helps staffing agencies:

Review tip wages for compliance verification
Share detailed wage information with temporary workers
Improve transparency in wage reporting
Streamline year-end tax documentation processes
Prepare for accurate Box 14 W-2 reporting