Multiple Trades or Businesses Worksheet — Keep for Your Records

1 (a) Name of your business (b) Net profit of business from Schedule C, line 31; the total of Schedule E, line 28(g) through 28(k); or Schedule F, line 34 (c) Other deductions allocable to the trade or business and not reported on Schedule C, Schedule E, or Schedule F (as applicable) (d) Subtract column (c) from column (b) (e) Qualified tip amount from first Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (f) Qualified tip amount from second Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (g) Qualified tip amount from third Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (h) Qualified tip amount from fourth Form 1099-NEC, box 1; Form 1099-MISC, box 3; or Form 1099-K, box 1a (i) Total qualified tip amount. Add columns (e), (f), (g), and (h) (j) Enter the lesser of column (d) and column (i) A B C D E 2 Add lines 1A through 1E, column (j), and enter the total on Schedule 1-A, line 5

Line 10.

If the amount on line 10 is zero or less, your deduction for your qualified tips is not reduced. Skip lines 11 and 12 and enter the amount from Schedule 1-A, line 7, on Schedule 1-A, line 13.

For more information on the qualified tips deduction, see Notice 2025-69 .