Married filing separately cannot claim this deduction at all
Modified adjusted gross income, before this deduction
Only jobs that customarily and regularly received tips before 2025 qualify
Which occupations are on the list?
Cash and charged tips, including tip-shares you received
Tips deduction
$0
Estimate for reference only, not verified proof — check the sources below, and their access date, before relying on this for a claim or filing.
- Statutory cap
- $25,000
- Estimated tax savings
- $0
- Deduction reaches $0 at this MAGI
- —
Available only for tax years 2025 through 2028. If you're self-employed, the deduction is also limited to your net income from the tip-earning business — not modelled here.
Treasury Tipped Occupation Codes (TTOC): the full list
All 71 occupations whose tips qualify for the no tax on tips deduction, with the code your employer puts in Box 14b of your W-2.
Treasury's final regulations list 71 occupations whose tips qualify for the deduction, each with a three-digit Treasury Tipped Occupation Code (TTOC) grouped into 8 categories, from 101 (bartenders) to 810 (gas pump attendants). From tax year 2026, employers report the code in Box 14b of Form W-2; 000 means the job is not on the list.
Reviewed by RuleCost Editorial Team. Rules for 2026, updated 30 Sept 2026.
How to use it
- 1Find your job in the list below and note its three-digit code.
- 2Check Box 14b of your W-2 against it. 000 means your employer treats the job as not qualifying.
- 3Enter your income and qualified tips in the calculator to see the deduction.
Tips as share of pay is the IRS figure for tax year 2023, among employees in the occupation who reported tips — highest for gambling dealers at 70.7%. A dash means too few people to report.
Beverage and food service
| Code | Occupation | Tips / pay |
|---|---|---|
| 101 | Bartenders | 63.4% |
| 102 | Wait Staff | 63.5% |
| 103 | Food or Beverage Servers, Nonrestaurant | 33% |
| 104 | Dining Room and Cafeteria Attendants and Bartender Helpers | 44.8% |
| 105 | Chefs and Cooks | 17.1% |
| 106 | Food Preparation Workers | 33.5% |
| 107 | Fast Food and Counter Workers | 17.9% |
| 108 | Dishwashers | 15.8% |
| 109 | Host Staff, Restaurant, Lounge, and Coffee Shop | 35.3% |
| 110 | Bakers | 14.7% |
Entertainment and events
| Code | Occupation | Tips / pay |
|---|---|---|
| 201 | Gambling 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 | 54.3% |
| 206 | Musicians and Singers | 36.8% |
| 207 | Disc Jockeys, Except Radio | 44.9% |
| 208 | Entertainers and Performers | 52% |
| 209 | Digital 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 | 18.6% |
| 302 | Concierges | 11.7% |
| 303 | Hotel, Motel, and Resort Desk Clerks | 42.8% |
| 304 | Maids and Housekeeping Cleaners | 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 | 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 | 16.2% |
| 507 | Tutors | 34.5% |
| 508 | Nannies and Babysitters | 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 | 25.7% |
| 603 | Barbers, Hairdressers, Hairstylists, and Cosmetologists | 22.7% |
| 604 | Shampooers | — |
| 605 | Manicurists and Pedicurists | 14.9% |
| 606 | Eyebrow and Eyelash Technicians | 22.6% |
| 607 | Makeup Artists | 14.8% |
| 608 | Exercise Trainers and Group Fitness Instructors | 25.8% |
| 609 | Tattoo Artists and Piercers | 15.8% |
| 610 | Tailors | 15.9% |
| 611 | Shoe and Leather Workers and Repairers | — |
Recreation and instruction
| Code | Occupation | Tips / pay |
|---|---|---|
| 701 | 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 | 21.5% |
| 802 | Taxi and Rideshare Drivers and Chauffeurs | 21.2% |
| 803 | Shuttle Drivers | 28% |
| 804 | Goods Delivery People | 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 | 32.8% |
| 810 | Gas Pump Attendant | 15.4% |
Questions
- What is a TTOC code?
- A Treasury Tipped Occupation Code: the three-digit number Treasury gave each occupation whose tips can qualify for the deduction. The first digit is the category, from 1 (beverage and food service) to 8 (transportation and delivery).
- Where do I find my TTOC code?
- From tax year 2026, in Box 14b of your W-2, next to your qualified tips in Box 12 with code TP. An employee with tips in two tipped jobs can have two codes.
- What if my job is not on the list?
- Then your tips don’t qualify for the deduction, however much you were tipped. They are still taxable income as usual.