# Which Jobs Qualify for the "No Tax on Tips" Deduction

Treasury's final list names 71 occupations across 8 categories. Being tipped in a job that isn't on it doesn't count, no matter the amount.

Treasury's final regulations (effective 2026-06-12) list 71 occupations across 8 categories — food and beverage service, entertainment and events, hospitality, home services, personal services, personal appearance and wellness, recreation and instruction, and transportation and delivery — as the only jobs eligible for the tips deduction.

Work out your own number with the free [No tax on tips calculator](https://rulecost.com/paycheck/no-tax-on-tips-calculator/).

The tips deduction doesn't ask whether you were actually tipped — it asks whether your occupation is
on a specific list Treasury published. Get tipped generously in a job that isn't on it, and the
deduction is $0. Get tipped occasionally in a job that is, and every qualifying dollar counts.

If your job is on the list and you want to know what that's worth, the
[no-tax-on-tips calculator](/paycheck/no-tax-on-tips-calculator/) works out how much of your tip
income the deduction actually covers at your income level.

## The 8 categories

Treasury's final regulations, effective June 12, 2026, assign each qualifying job a Treasury Tipped
Occupation Code (TTOC) and group all 71 into eight categories.

**Beverage and food service** — bartenders, wait staff, food servers, bussers, chefs, cooks, food
preparation workers, baristas, dishwashers, bakers.

**Entertainment and events** — gambling dealers, dancers, musicians, singers, disc jockeys,
comedians, ushers, coat checkers, digital content creators.

**Hospitality and guest services** — bellhops, concierges, hotel desk clerks, housekeeping cleaners.

**Home services** — handymen, roofers, painters, landscapers, electricians, plumbers, HVAC
mechanics, appliance repairers, locksmiths.

**Personal services** — personal care aides, event planners, photographers, videographers, pet
groomers, tutors, nannies, florists.

**Personal appearance and wellness** — skincare specialists, massage therapists, hairdressers,
barbers, manicurists, makeup artists, tattoo artists, tailors.

**Recreation and instruction** — golf caddies, piano teachers, ski instructors, tour guides, sports
instructors, dance teachers.

**Transportation and delivery** — taxi drivers, rideshare drivers, shuttle drivers, delivery
drivers, valet attendants, movers.

This is a representative sample from each category. For all 71 occupations with their three-digit
codes, see the [full TTOC code list](/paycheck/no-tax-on-tips/).

## The test is the occupation, not the industry

A worker whose job title is on the list qualifies even if their specific employer is unusual; a
worker whose job title is not on the list doesn't qualify even at a business where tipping is common.
A restaurant's bookkeeper, for instance, works in an industry full of tipped roles but doesn't do a
tipped job themselves — no line cook, server, or bartender job title, no deduction, regardless of
whether the restaurant occasionally shares tip-pool money around the office.

## If your job isn't on the list

There's no deduction for tips from an occupation Treasury didn't include, even if:

- Your employer or customers describe the payment as a tip.
- Your specific workplace has an informal culture of tipping for a role that usually isn't tipped.
- You believe your job customarily received tips before 2024 — the list, not a worker's personal
  history, is what Treasury's final regulations use as the test.

The tips themselves are still ordinary taxable income either way; what changes is only whether this
specific deduction is available on top of that.

## New in the final list

The proposed list from September 2025 had 68 occupations. The final version, published in April
2026, kept every one of them and added three: visual artists, floral designers, and gas pump
attendants.