For 2025 your clients will have to give you the amounts (tips, and overtime) In 2026 I believe the IRS is revising the required information forms. I am just going to ask my clients for this info, and will create a letter for them to sign (CYA) for my records.

Last year I emailed the checklist to most of my clients, with an offer to USPS mail it to them if requested.  In past years, my experience has been that about 30% of clients didn't read the list, or waited until the day before their appointment to open it.  

I did a separate checklist for people who itemize, since so few are Schedule A filers these days -- even in Arizona, where many taxpayers still claim standard deduction on 1040 but pay HRB $50 to itemize on the state return, saving them $20 in tax. 

Most of my clients are retirees.  I don't see many W-2s these days.  There are probably a few that worked overtime, and I anticipate that each employer will handle this differently.  There is supposed to be a separate statement.  Nowadays, many employees have to download their W-2 online, so now they should probably be looking for that statement to download also.  I wonder how the big payroll processing companies, like ADP and Paychex, are handling this.  They might still be wondering about it, themselves. 

I have a couple clients whose income includes tips.  They're both self-employed.  One of them will probably phase out from the deduction because of spouse's income.  The other might not need the deduction anyway, and will still have to pay SE tax on tips.  I just finished a return for a Realtor who, like many, isn't making much money these days.  So he is picking up some cash from DoorDash.  (He drives an electric Mustang about 20K miles a year, pays $40 a month more on his electric bill, and still claims standard mileage rate.) Will DoorDash, Uber, etc. state the tips separately on 1099's?  We'll see.  

What's that icon for PornHub doing on your computer screen?  (Just kidding.)  My screen is smaller, but it's in portrait mode, not landscape.  Because mostly what I do at the office are tax forms and word-processing documents.  

Nothing on a W-2 means that there are going to be a number of preparers deducting either $12,500 or $25,000 "because that's what the bill says you can deduct".  Before there is an executive order (either from the White House or from the Intuit House) banning free speech, I will once again say that making tips and overtime not taxable is stupid.  Is there a big dart board someplace out in Washington with weird deductions listed and wherever the dart lands, that makes it to the next tax bill?

As a side note, I can't help but notice that Jim appears to have a pen in his hand but I don't see any paper within reach for him to use.  Because of that, I am starting a paper drive for him.  Please contact me if you wish to donate to the "Jim's Big Beautiful Paper Drive".   If you have any sheets that you can spare let me know and I will arrange collection and delivery of the paper to Jim.