Makeup artists are a listed tipped occupation, so reported tips deduct from federal taxable income up to $25,000 through 2028, with or without itemizing. MUA work spans counter and salon employment, freelance bridal and event work, and content-driven brand work — and the tax treatment follows the setup.

Salon- or counter-employed artists on a W-2 deduct the tips reported on the wage statement. Freelance and bridal MUAs are self-employed: card and app tips arrive on a 1099, cash and gratuities from wedding parties go on their own records, and the deduction caps at the net income of the business. A booking fee or a bridal package price is service revenue, not a tip — only the gratuity added on top, if reported, qualifies.

The deduction reduces federal income tax, not self-employment tax, and phases out above $150,000 ($300,000 joint). Freelance MUAs are the most likely to have missed it in 2025, because event income arrives as a mix of deposits, package fees, and cash gratuities that software rolls into one revenue number. A 1040-X recovers it.