# Treasury Tipped Occupation Codes (TTOC): the full list

The 71 occupations whose tips qualify for the no tax on tips deduction (26 U.S.C. §224), from Treasury's final regulations (T.D. 10044). Employers report the code in Box 14b of Form W-2 from tax year 2026; 000 means not on the list. "Tips / pay" is reported tips as a share of pay for employees in the occupation who reported tips (IRS, tax year 2023).

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

## Beverage and food service

| Code | Occupation | Tips / pay |
|---|---|---|
| 101 | [Bartenders](https://rulecost.com/paycheck/no-tax-on-tips/bartenders/) | 63.4% |
| 102 | [Wait Staff](https://rulecost.com/paycheck/no-tax-on-tips/servers/) | 63.5% |
| 103 | Food or Beverage Servers, Nonrestaurant | 33% |
| 104 | [Dining Room and Cafeteria Attendants and Bartender Helpers](https://rulecost.com/paycheck/no-tax-on-tips/bussers/) | 44.8% |
| 105 | [Chefs and Cooks](https://rulecost.com/paycheck/no-tax-on-tips/cooks/) | 17.1% |
| 106 | Food Preparation Workers | 33.5% |
| 107 | [Fast Food and Counter Workers](https://rulecost.com/paycheck/no-tax-on-tips/baristas/) | 17.9% |
| 108 | Dishwashers | 15.8% |
| 109 | [Host Staff, Restaurant, Lounge, and Coffee Shop](https://rulecost.com/paycheck/no-tax-on-tips/hosts/) | 35.3% |
| 110 | Bakers | 14.7% |

## Entertainment and events

| Code | Occupation | Tips / pay |
|---|---|---|
| 201 | [Gambling Dealers](https://rulecost.com/paycheck/no-tax-on-tips/casino-dealers/) | 70.7% |
| 202 | Gambling Change Persons and Booth Cashiers | 64.8% |
| 203 | Gambling Cage Workers | 57.7% |
| 204 | Gambling and Sports Book Writers and Runners | 43.3% |
| 205 | [Dancers](https://rulecost.com/paycheck/no-tax-on-tips/dancers/) | 54.3% |
| 206 | [Musicians and Singers](https://rulecost.com/paycheck/no-tax-on-tips/musicians/) | 36.8% |
| 207 | Disc Jockeys, Except Radio | 44.9% |
| 208 | Entertainers and Performers | 52% |
| 209 | [Digital Content Creators](https://rulecost.com/paycheck/no-tax-on-tips/content-creators/) | 52% |
| 210 | Ushers, Lobby Attendants, and Ticket Takers | 11.6% |
| 211 | Locker Room, Coatroom, and Dressing Room Attendants | 19.1% |

## Hospitality and guest services

| Code | Occupation | Tips / pay |
|---|---|---|
| 301 | [Baggage Porters and Bellhops](https://rulecost.com/paycheck/no-tax-on-tips/bellhops/) | 18.6% |
| 302 | Concierges | 11.7% |
| 303 | Hotel, Motel, and Resort Desk Clerks | 42.8% |
| 304 | [Maids and Housekeeping Cleaners](https://rulecost.com/paycheck/no-tax-on-tips/hotel-housekeepers/) | 10.6% |

## Home services

| Code | Occupation | Tips / pay |
|---|---|---|
| 401 | Home Maintenance and Repair Workers | 16.1% |
| 402 | Home Landscaping and Groundskeeping Workers | 14% |
| 403 | Home Electricians | 10.6% |
| 404 | Home Plumbers | 5.1% |
| 405 | Home Heating and Air Conditioning Mechanics and Installers | 4% |
| 406 | Home Appliance Installers and Repairers | 1.9% |
| 407 | [Home Cleaning Service Workers](https://rulecost.com/paycheck/no-tax-on-tips/house-cleaners/) | 10.6% |
| 408 | Locksmiths | 3.1% |
| 409 | Roadside Assistance Workers | 10.8% |

## Personal services

| Code | Occupation | Tips / pay |
|---|---|---|
| 501 | Personal Care and Service Workers | 31.1% |
| 502 | Private Event Planners | 18% |
| 503 | Private Event and Portrait Photographers | 22% |
| 504 | Private Event Videographers | — |
| 505 | Event Officiants | 16.8% |
| 506 | [Pet and Show Animal Caretakers](https://rulecost.com/paycheck/no-tax-on-tips/pet-groomers/) | 16.2% |
| 507 | Tutors | 34.5% |
| 508 | [Nannies and Babysitters](https://rulecost.com/paycheck/no-tax-on-tips/nannies/) | 28.8% |
| 509 | Visual Artists | 28.4% |
| 510 | Floral Designers | 7.4% |

## Personal appearance and wellness

| Code | Occupation | Tips / pay |
|---|---|---|
| 601 | Skincare Specialists | 24.4% |
| 602 | [Massage Therapists](https://rulecost.com/paycheck/no-tax-on-tips/massage-therapists/) | 25.7% |
| 603 | [Barbers, Hairdressers, Hairstylists, and Cosmetologists](https://rulecost.com/paycheck/no-tax-on-tips/hairstylists-and-barbers/) | 22.7% |
| 604 | Shampooers | — |
| 605 | [Manicurists and Pedicurists](https://rulecost.com/paycheck/no-tax-on-tips/nail-technicians/) | 14.9% |
| 606 | [Eyebrow and Eyelash Technicians](https://rulecost.com/paycheck/no-tax-on-tips/lash-and-brow-technicians/) | 22.6% |
| 607 | Makeup Artists | 14.8% |
| 608 | Exercise Trainers and Group Fitness Instructors | 25.8% |
| 609 | [Tattoo Artists and Piercers](https://rulecost.com/paycheck/no-tax-on-tips/tattoo-artists/) | 15.8% |
| 610 | Tailors | 15.9% |
| 611 | Shoe and Leather Workers and Repairers | — |

## Recreation and instruction

| Code | Occupation | Tips / pay |
|---|---|---|
| 701 | [Golf Caddies](https://rulecost.com/paycheck/no-tax-on-tips/golf-caddies/) | 27.9% |
| 702 | Self-Enrichment Teachers | 7.5% |
| 703 | Recreational and Tour Pilots | — |
| 704 | Tour Guides | 17.1% |
| 705 | Travel Guides | 16.2% |
| 706 | Sports and Recreation Instructors | 7.5% |

## Transportation and delivery

| Code | Occupation | Tips / pay |
|---|---|---|
| 801 | [Parking and Valet Attendants](https://rulecost.com/paycheck/no-tax-on-tips/valet-attendants/) | 21.5% |
| 802 | [Taxi and Rideshare Drivers and Chauffeurs](https://rulecost.com/paycheck/no-tax-on-tips/rideshare-drivers/) | 21.2% |
| 803 | Shuttle Drivers | 28% |
| 804 | [Goods Delivery People](https://rulecost.com/paycheck/no-tax-on-tips/delivery-drivers/) | 30% |
| 805 | Personal Vehicle and Equipment Cleaners | 12.4% |
| 806 | Private and Charter Bus Drivers | 9.9% |
| 807 | Water Taxi Operators and Charter Boat Workers | — |
| 808 | Rickshaw, Pedicab, and Carriage Drivers | 21.4% |
| 809 | [Home Movers](https://rulecost.com/paycheck/no-tax-on-tips/movers/) | 32.8% |
| 810 | Gas Pump Attendant | 15.4% |

## Sources

- [T.D. 10044: Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (Internal Revenue Bulletin 2026-18)](https://www.irs.gov/pub/irs-irbs/irb26-18.pdf), Internal Revenue Service
- [26 U.S.C. § 224 — Qualified tips](https://www.law.cornell.edu/uscode/text/26/224), Legal Information Institute, Cornell Law School