Tips reported pursuant to an agreement part of the Tip Rate Determination Agreement (TRDA) program or the Gaming Industry Tip Compliance Agreement (GITCA) program are considered qualified tips as long as the participating employee is otherwise eligible for the deduction. Tips received as an employee or a self-employed individual in a Specified Service Trade or Business (SSTB), tips received for performing illegal activity, and tips received from the direct employer or other person of interest are also not qualified tips.