Remember tonight, New Year’s Eve… if someone toasts you, you must not raise your glass and sip. A toast is a compliment and you never compliment yourself. Just sit if you are already sitting or stand if you are already standing, smile and accept it. Then… toast back to the gracious one who toasted to you. Hopefully they won’t raise their glass or sip to themself. This is the etiquette rule for toasts whenever they are offered – not just on this particular occasion. One never toasts to one’s self. Feel free to raise your glass to the group which is being toasted or to any other individual. If you are not an alcohol drinker and you are sitting through a round of toasts and there is wine or champagne in a glass at your place, you may appropriately raise your glass for a toast without bringing to your lips. Raising your glass is the gesture of praise/kindness/compliment to the person or group being toasted. No one ever said you had to drink to them.