IRS List of Tipped Occupations for the No Tax on Tips Deduction (All 71)
In one paragraph: Only tips received in an occupation that customarily and regularly received tips on or before December 31, 2024 qualify for the deduction. The IRS's final regulations list 71 occupations in eight categories, from bartenders and wait staff to hairstylists, tour guides, rideshare drivers and digital content creators.
The list below is copied from the IRS page "Occupations that customarily and regularly received tips on or before Dec. 31, 2024" (page reviewed June 28, 2026). The final regulations, issued April 10, 2026, are effective June 12, 2026. If the IRS updates the list, the IRS page controls.
Beverage and food service (10)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 101 | Bartenders | Barkeep, mixologist, taproom attendant, sommelier |
| 102 | Wait staff | Cocktail waitress, dining car server, banquet staff |
| 103 | Food or beverage servers, non-restaurant | Room service food server, boat hop, beer cart server |
| 104 | Dining room and cafeteria attendants and bartender helpers | Bar back, bar helper, busser |
| 105 | Chefs and cooks | Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner |
| 106 | Food preparation workers | Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward |
| 107 | Fast food and counter workers | Barista, ice cream server, cafeteria server |
| 108 | Dishwashers | Dish room worker, silverware cleaner |
| 109 | Host staff, restaurant, lounge, and coffee shop | Maître d’hôtel, dining room host. |
| 110 | Bakers | Bread baker, cake baker, bagel baker, pastry finisher |
Entertainment and events (11)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 201 | Gambling dealers | Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk |
| 202 | Gambling change persons and booth cashiers | Slot attendant, mutuel teller |
| 203 | Gambling cage workers | Casino cashier, cage cashier |
| 204 | Gambling and sports book writers and runners | Betting runner, bingo worker, keno runner, race book writer |
| 205 | Dancers | Club dancer, dance artist |
| 206 | Musicians and singers | Instrumentalist, accompanist, lounge singer |
| 207 | Disc jockeys, except radio | Deejay, club DJ |
| 208 | Entertainers and performers | Comedian, clown, magician, street performer |
| 209 | Digital content creators | Streamer, online video creator, social media influencer, podcaster |
| 210 | Ushers, lobby attendants, and ticket takers | Ticket collector, theater usher |
| 211 | Locker room, coatroom, and dressing room attendants | Coat checker, washroom attendant, bathhouse attendant |
Hospitality and guest services (4)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 301 | Baggage porters and bellhops | Hotel baggage handler, curbside airport check-in assistant, doorman |
| 302 | Concierges | Hotel guest service agent, activities concierge |
| 303 | Hotel, motel, and resort desk clerks | Front desk clerk, registration clerk |
| 304 | Maids and housekeeping cleaners | Hotel maid, housekeeping staff. |
Home services (9)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 401 | Home maintenance and repair workers | Handyman, roofer, window repairer, house painter, flooring installer, piano tuner, furniture restorer, antique repairer |
| 402 | Home landscaping and groundskeeping workers | Lawn mower, gardener, tree trimmer, weed sprayer |
| 403 | Home electricians | Electrician |
| 404 | Home plumbers | Plumber, pipefitter, steamfitter, sprinkler installer |
| 405 | Home heating and air conditioning mechanics and installers | Air conditioning repairer, heating system installer, chimney sweep |
| 406 | Home appliance installers and repairers | Washing machine installer, dishwasher repairer |
| 407 | Home cleaning service workers | House cleaner, pool cleaner, carpet cleaner, window washer |
| 408 | Locksmiths | Safe installer, key maker |
| 409 | Roadside assistance workers | Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer |
Personal Services (10)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 501 | Personal care and service workers | Elderly companion, personal care aide, butler, house sitter, personal valet |
| 502 | Private event planners | Wedding planner, party planner |
| 503 | Private event and portrait photographers | Wedding photographer, headshot photographer |
| 504 | Private event videographers | Wedding videographer |
| 505 | Event officiants | Wedding officiant, funeral celebrant, clergy, vow renewal officiant |
| 506 | Pet and show animal caretakers | Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer |
| 507 | Tutors | Reading tutor, math tutor, language tutor |
| 508 | Nannies and babysitters | Au pair, child sitter at hotels and gyms |
| 509 | Visual artists | Ice sculptor, caricature sketch artist |
| 510 | Floral designers | Corsage maker, florist, flower arranger, event florist |
Personal appearance and wellness (11)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 601 | Skincare specialists | Facialist, electrologist, spa esthetician |
| 602 | Massage therapists | Masseuse, deep tissue massage therapist, sports massage therapist |
| 603 | Barbers, hairdressers, hairstylists, and cosmetologists | Wig stylist, beautician, hair colorist, hair cutter |
| 604 | Shampooers | Scalp treatment specialist, shampoo assistant |
| 605 | Manicurists and pedicurists | Nail technician, fingernail sculptor, nail painter |
| 606 | Eyebrow and eyelash technicians | Eyebrow waxer |
| 607 | Makeup artists | Wedding makeup artist, party makeup artist |
| 608 | Exercise trainers and group fitness instructors | Aerobics trainer, yoga instructor, personal trainer |
| 609 | Tattoo artists and piercers | Tattoo artist, ear piercer, nose piercer |
| 610 | Tailors | Tailor, seamstress, clothing alterations worker |
| 611 | Shoe and leather workers and repairers | Cobbler, shoe shiner |
Recreation and instruction (6)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 701 | Golf caddies | Golf caddie, golf cart attendant |
| 702 | Self-enrichment teachers | Knitting instructor, piano teacher, art instructor, dance teacher |
| 703 | Recreational and tour pilots | Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot |
| 704 | Tour guides | Museum guide, sightseeing guide |
| 705 | Travel guides | Cruise director, river expedition guide |
| 706 | Sports and recreation instructors | Diving instructor, ski instructor, tennis teacher, surfing instructor |
Transportation and Delivery (10)
| TTOC | Occupation | Examples (from the IRS list) |
|---|---|---|
| 801 | Parking and valet attendants | Parking garage attendant, valet parker |
| 802 | Taxi and rideshare drivers and chauffeurs | Cab driver, personal driver, platform/app-based rideshare driver |
| 803 | Shuttle drivers | Airport shuttle driver, hotel shuttle driver, rental car shuttle driver |
| 804 | Goods delivery people | Pizza delivery driver, grocery delivery driver, floral delivery, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person, app/platform-based delivery person |
| 805 | Personal vehicle and equipment cleaners | Car wash attendant, auto detailer, boat waxer |
| 806 | Private and charter bus drivers | Motor coach bus driver, tour bus driver |
| 807 | Water taxi operators and charter boat workers | Water taxi captain, air boat operator, charter boat deckhand, charter boat steward |
| 808 | Rickshaw, pedicab, and carriage drivers | Horse drawn carriage driver, bike taxi driver |
| 809 | Home movers | Furniture mover, packer, piano mover, art mover |
| 810 | Gas pump Attendant | Gas pumper |
Your tips must also be voluntary, reported, and not received in a specified service trade or business. Read What Counts as a Qualified Tip before you claim the deduction.
Frequently asked questions
How many occupations are on the IRS tipped occupations list?
The final regulations list 71 occupations in eight categories: beverage and food service, entertainment and events, hospitality and guest services, home services, personal services, personal appearance and wellness, recreation and instruction, and transportation and delivery.
What changed from the proposed list?
The IRS says the final regulations expand the list to include visual artists and floral designers in the personal services category and add gas pump attendants in the transportation and delivery category.
Is a rideshare or delivery driver on the list?
Yes. Taxi and rideshare drivers and chauffeurs (code 802) and goods delivery people (code 804), including app and platform-based drivers, are listed.
Are digital creators on the list?
Yes, code 209 lists digital content creators such as streamers, online video creators, social media influencers and podcasters. Whether a payment is a voluntary tip is a separate question.
What is a TTOC?
A Treasury Tipped Occupation Code: the three-digit code for each listed occupation. On 2026 Forms W-2, box 14b is used to report the TTOC.
What if my job is not on the list?
Then your tips are not qualified tips for the deduction, even if your customers tip you. The list only covers occupations that customarily and regularly received tips on or before December 31, 2024.
Sources and citations
Every dollar figure on this page was checked against the official pages below on November 14, 2026. If an agency updates its guidance, the agency page controls.
- IRS: Occupations that customarily and regularly received tips on or before Dec. 31, 2024
- IRS IR-2026-49: Final regulations listing occupations that receive tips (Apr. 10, 2026)
- Federal Register: Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (final regulations, effective June 12, 2026)
- IRS: General Instructions for Forms W-2 and W-3 (2026)
- IRS Fact Sheet FS-2025-03: Working Families Tax Cuts — Tax deductions for working Americans and seniors