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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p17
If you itemize your deductions on Schedule A (Form 1040), you can include the amounts contributed as part of the state and local taxes that you paid
https://www.irs.gov/publications/p225
If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can visit TIGTA
https://www.irs.gov/publications/p15
Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and 1099-NEC) with the Social Security Administration (SSA) or IRS, as applicable, and furnish statements to tip recipients showing cash tips received and the Treasury Tipped Occupation Code(s) of the tip recipient
https://www.irs.gov/publications/p970
You can’t claim the deduction if your MAGI is $100,000 or more ($200,000 or more if you file a joint return)
https://www.irs.gov/publications/p519
citizens and can find more information in other IRS publications at IRS
https://www.irs.gov/publications/p505
If you are an employee, your employer probably withholds income tax from your pay
https://www.irs.gov/publications/p334
If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a QJV instead of a partnership for the tax year