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

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.

What does this mean for you? Work out your own number: 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 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.

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.