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IRS Forms for Beauty Professionals & Salon Owners

Every federal form a beauty employee or beauty employer needs to claim the No Tax on Tips deduction and the 45B FICA Tip Credit.

Beauty professionals (hairstylists, barbers, nail techs, estheticians, massage therapists, shampooers, makeup artists, skincare specialists) can now deduct up to $25,000 in tips on their personal return. Salon, spa, and barbershop owners can now claim a dollar-for-dollar credit on the employer share of FICA taxes paid on those tips. This directory lists every form needed for both.

For Beauty Professionals (Employees)

Schedule 1-A (Form 1040)

Additional Deductions

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Form 1040

U.S. Individual Income Tax Return

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Form 1040 Instructions

Includes Schedule 1-A walkthrough

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Form 4137

Unreported Tip Income Tax

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Publication 3148

The IRS handbook for tipped employees

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Publication 531

Reporting Tip Income

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For Salon, Spa, and Barbershop Owners (Employers)

Form 8846

Credit for Employer FICA Taxes Paid on Tip Income

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Form 8846 Instructions

Instructions and revisions for Form 8846

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Form 3800

General Business Credit

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Form 3800 Instructions

Instructions for general credits

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Form W-2

Wage and Tax Statement

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W-2 / W-3 Instructions

Annual reporting requirements

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Form 941

Employer's Quarterly Tax Return

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Publication 15

Employer's Tax Guide (Circular E)

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Beauty Industry IRS Guidance

FICA Tip Credit for Employers

Covers beauty service employers

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Treasury Tipped Occupations List

Includes Personal Appearance category

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Regulations on Qualifying Occupations

Updates on the One Big Beautiful Bill

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Schedule 1-A Overview

Instructions and walkthroughs

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Notice 2025-62

Transition Penalty Relief for 2025

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One, Big, Beautiful Bill provisions

IRS hub for bill updates

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Notice 2025-69

Critical 2026 filing guidance

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Tip Recordkeeping 

Official IRS rules on what beauty employers and employees must track

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Revenue Ruling 2012-18

Ruling on tips vs. service charges

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This directory is for educational purposes only and does not constitute tax, legal, or financial advice. Always consult a licensed CPA, Enrolled Agent, or tax attorney for advice specific to your situation.

Understanding Tax Law

This directory is for educational purposes only and does not constitute tax, legal, or financial advice. Always consult a licensed CPA, Enrolled Agent, or tax attorney for advice specific to your situation.

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