All 71 Tipped Occupations on the IRS List
Only occupations on the IRS Treasury Tipped Occupation Code (TTOC) list qualify for the tips deduction. Find yours below — each page gives its code, the W-2 reporting rule, and the limits that apply.
Rules verified against IRS sources — last verified October 26, 2026
71 occupations shown
Beverage and food service
- Bartenders — TTOC code 101
- Wait staff — TTOC code 102
- Food and beverage servers, non-restaurant — TTOC code 103
- Dining room and cafeteria attendants and bartender helpers — TTOC code 104
- Chefs and cooks — TTOC code 105
- Food preparation workers — TTOC code 106
- Fast food and counter workers — TTOC code 107
- Dishwashers — TTOC code 108
- Host staff, restaurant, lounge, and coffee shop — TTOC code 109
- Bakers — TTOC code 110
Entertainment and events
- Gambling dealers — TTOC code 201
- Gambling change persons and booth cashiers — TTOC code 202
- Gambling cage workers — TTOC code 203
- Gambling and sports book writers and runners — TTOC code 204
- Dancers — TTOC code 205
- Musicians and singers — TTOC code 206
- Disc jockeys, except radio — TTOC code 207
- Entertainers and performers — TTOC code 208
- Digital content creators — TTOC code 209
- Ushers, lobby attendants, and ticket takers — TTOC code 210
- Locker room, coatroom, and dressing room attendants — TTOC code 211
Home services
- Home maintenance and repair workers — TTOC code 401
- Home landscaping and groundskeeping workers — TTOC code 402
- Home electricians — TTOC code 403
- Home plumbers — TTOC code 404
- Home heating and air conditioning mechanics and installers — TTOC code 405
- Home appliance installers and repairers — TTOC code 406
- Home cleaning service workers — TTOC code 407
- Locksmiths — TTOC code 408
- Roadside assistance workers — TTOC code 409
Hospitality and guest services
- Baggage porters and bellhops — TTOC code 301
- Concierges — TTOC code 302
- Hotel, motel, and resort desk clerks — TTOC code 303
- Maids and housekeeping cleaners — TTOC code 304
Personal appearance and wellness
- Skincare specialists — TTOC code 601
- Massage therapists — TTOC code 602
- Barbers, hairdressers, hairstylists, and cosmetologists — TTOC code 603
- Shampooers — TTOC code 604
- Manicurists and pedicurists — TTOC code 605
- Eyebrow and eyelash technicians — TTOC code 606
- Makeup artists — TTOC code 607
- Exercise trainers and group fitness instructors — TTOC code 608
- Tattoo artists and piercers — TTOC code 609
- Tailors — TTOC code 610
- Shoe and leather workers and repairers — TTOC code 611
Personal services
- Personal care and service workers — TTOC code 501
- Private event planners — TTOC code 502
- Private event and portrait photographers — TTOC code 503
- Private event videographers — TTOC code 504
- Event officiants — TTOC code 505
- Pet and show animal caretakers — TTOC code 506
- Tutors — TTOC code 507
- Nannies and babysitters — TTOC code 508
- Visual artists — TTOC code 509
- Floral designers — TTOC code 510
Recreation and instruction
- Golf caddies — TTOC code 701
- Self-enrichment teachers — TTOC code 702
- Recreational and tour pilots — TTOC code 703
- Tour guides — TTOC code 704
- Travel guides — TTOC code 705
- Sports and recreation instructors — TTOC code 706
Transportation and delivery
- Parking and valet attendants — TTOC code 801
- Taxi and rideshare drivers and chauffeurs — TTOC code 802
- Shuttle drivers — TTOC code 803
- Goods delivery people — TTOC code 804
- Personal vehicle and equipment cleaners — TTOC code 805
- Private and charter bus drivers — TTOC code 806
- Water taxi operators and charter boat workers — TTOC code 807
- Rickshaw, pedicab, and carriage drivers — TTOC code 808
- Home movers — TTOC code 809
- Gas pump attendants — TTOC code 810
Source: IRS, "Occupations that customarily and regularly received tips on or before Dec. 31, 2024." Last verified October 26, 2026.