THE MALDEN ADVOCATE–Friday, January 30, 2026 Page 11 OBITUARIES Adele A. (Ploplis) Macys Long-time r e si den t of Malden, passed away peacefully at home, on January 20, 2026. She was 98. She was born in Norwood on June 28, 1927, to the late Joseph and Annie (Kawlaicze) Ploplis. When she was very young, her family moved to Peru, Maine where she grew up on a farm. Adele was a bright student, beginning in a one room schoolhouse, achieving status as valedictorian at Stephens High School in Rumford, Maine in 1945. She moved to the Boston area and attended Burdett College. She worked at the Charlestown Navy Yard and left to raise her children. She returned to work at Liberty Mutual to assist with her children’s college educational costs and retired from Liberty Insurance. Prior to her marriage, she was active with MIT folk dance groups. She met Ed at a dance and their mutual interest in dancing and their Lithuanian backgrounds, cultivated their relationship. They particularly enjoyed polka dancing and had been asked at weddings to dance for guests. Adele was immensely proud of her Lithuanian heritage and participated through Knights of Lithuania club activities, along with her husband, Ed. She enjoyed cooking, including traditional Lithuanian meals, and was deemed by all as an excellent cook. Summer pastimes included daytime trips and tending to her vegetable and flower gardens. She loved music and could play piano by ear. She was kind and compassionate to animals and strays seemed to follow her and become part of the family. Adele was the beloved wife of the late Edward J. Macys with whom she shared 39 years of marriage. Devoted mother of Diane E. Macys of Swampscott and Edward J. Macys of Malden. Cherished grandmother of Victoria Macys of Hummelstown, PA and Katharine Macys of Arlington, VA. Dear sister of the late Frank (Late Mary) Stasulis and the late Anne Stasulis. Family and friends gathered for Visiting Hours at Robinson Funeral Home, 809 Main St., Melrose on Tuesday, Jan. 27, followed by her Funeral Service. Interment in Holy Cross Cemetery, Malden. Gifts in Adele’s memory may NO TAX ON TIPS DEDUCTION A taxpayer can claim a federal income tax deduction for qualified tips received in calendar years 2025 through 2028, whether reported on a W-2 form or a Form 1099, or reported directly by the taxpayer on IRS Form 4137. This deduction cannot exceed $25,000 per tax year. However, the deduction is reduced by $100 for every $1,000 that the taxpayer’s modified adjusted gross income (MAGI) exceeds $150,000 ($300,000 for a married filing joint income tax return). This deduction phases out completely when MAGI reaches $400,000 for a single person or person filing as head of household and when MAGI reaches $550,000 for married taxpayers filing a joint tax return. If a taxpayer receives tips during the course of his or her trade or business, those tips are deductible only to the extent of the taxpayer’s net income from the trade or business. The net income is calculated without regard to the qualified tips deduction. Qualified tips are cash tips received by the taxpayer in an occupation that customarily received tips on or before December 31, 2024. The tips deduction can be claimed by a taxpayer on his or her tax return regardless of whether or not he or she itemizes deductions or claims the standard deduction. The deduction is claimed on Schedule 1-A and is reported as a below-the-line deduction on Form 1040. This means the deduction is below the adjusted gross income line of Form 1040 and below the itemized deduction/standard deduction line of Form 1040. This deduction cannot be claimed by a taxpayer that is married but chooses to file married filing separately. Employers must report to the employee on form W-2 the total amount of cash tips reported by the employee to the employer and the occupation of the employee who received the tips. For a self-employed taxpayer, the business payer with the reporting requirement must provide the IRS and the taxpayer with a separate accounting of the amounts reasonably designated as cash tips and the occupation of the taxpayer who received the tips. This requirement will therefore affect reporting on Form 1099-MISC, Form 1099-NEC and Form 1099-K. Tip income is still subject to the social security tax. The listed occupations fall within eight broad occupational categories: hospitality and guest services, home services, personal services, personal appearance and wellness; recreation and instruction, transportation and delivery, and beverage and food service. Only qualified tips received in connection with the listed occupations are eligible for the deduction. This new provision that was contained in the Big Beautiful Bill stands to save a lot of federal income taxes for taxpayers receiving tip income. A single taxpayer in the 22% federal income tax bracket could stand to save as much as $5,500 if a $25,000 tip deduction is claimed. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a master’s degree in taxation. be made to MSPCA-Angell, Attn: Donations, 350 S. Huntington Ave, Boston, MA. 02130 For online tribute visit www. RobinsonFuneralHome.com Rocco D'Angelo Of Malden. Passed away peacefully at the age of 94 on January 25 after a brief illness. He was born in the town of Orsogna in the region of Abruzzo, Italy on January 5, 1932 to the late Colomba and Riccardo D'Angelo. Rocco married the love of his life Serafina DiRico in April 1949. They have been married for 76 years. They welcomed their daughter Colomba in 1950 and their son Riccardo in 1953. In 1953 Rocco immigrated to Buenos Aires, Argentina, where he worked as a machinist and later switched to gardening. In 1955, his young family joined him in Argentina. They remained in Argentina until April 1971 when they decided to move to Everett, to rejoin Rocco's father, sisters and other family members. In Everett, Rocco resumed working as a machinist and later managed his own investment properties. Rocco loved eating his wife's cooking and reading the newspaper but his favorite role was being a Nonno (grandfather) to his six grandchildren. He treasured his time with them, driving them to school, taking them to sports practices, taking them to Papa Gino's, going to their soccer games, and hosting sleepovers. He was also an avid member of the Sons of Orsogna Association and St. Anthony's Church both of Everett. He leaves behind his wife Serafina of Malden, his two children and their spouses, Colomba and Rocco Scenna of Stoneham, and Riccardo and Giovanna D'Angelo of Lynnfield, as well as his six OBIT| SEE PAGE 12 FURNISHED ROOM FOR RENT EVERETT 1 bedroom, 1 bath furnished room for rent. $275. per week rent. Two week deposit plus 1 week rent required. Call: 617-435-9047 - NO TEXT
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