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Ligeia Donis

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Ligeia Donis is a partner in Baker McKenzie's Tax Practice Group, based in the Firm’s DC office. Ligeia advises multinational companies on compensation and benefits tax-related matters, including compliance, tax controversy and dispute resolution, and voluntary disclosures. Ligeia is a frequent speaker at professional association meetings, including the DC Bar Association, ABA, the American Payroll Association and Practicing Law Institute. She also is a member of the American Institute of Certified Public Accountants (AICPA), where she advocates for sound tax policy in the legislative, regulative and administrative arenas. Prior to joining Baker McKenzie, Ligeia was a partner at a specialized global mobility, tax and immigration services firm.
In AML & Financial Services Regulatory

United States: IRS issues 2025 transition relief and hints at future tips and overtime information reporting obligations

by , and 1 Min Read

On 16 December 2025, the Internal Revenue Service (IRS) issued two Notices addressing reporting obligations for tips and overtime under the Overtime and Bonus-Based Benefits Act (OBBBA).
The guidance provides transition relief for 2025, recognizing that employers and payors may not have updated systems or forms to comply with new requirements. It also explains how taxpayers can calculate deductions for tips and overtime when employer reporting is unavailable.
In addition, the notices signal future mandatory reporting obligations, indicating that structured compliance processes will be introduced in subsequent years.